Response to Consultation on Off-Payroll working (IR35)

In our submission to the draft technical consultation on the Off Payroll PAYE off set regulations, we raised some technical issues of concern around how the regulations will operate such as the process to calculating the PAYE recovery is a best estimate, without sufficient transparency and there is no right of appeal for recruiters in the regulations.  We also took the opportunity to remind HMRC of the fundamental unfairness of off payroll to our members plus pushing them for better guidance all round and specifically a tool for assessing contracted out services for use by the private sector.  Off-Payroll (IR35) remains one of the top concerns we address to government.