 |
answer text |
<p>HM Revenue and Customs (HMRC)’s Check Employment Status for Tax (CEST) service
has been tested for accuracy against known case law and settled cases. It provides
an answer for 85 percent of uses, and HMRC will stand by the result given unless a
compliance check finds the information provided isn’t accurate.</p><p> </p><p>Feedback
from customers shows the CEST service is helping to ensure that, for most situations,
decisions on whether a worker is in scope of the intermediaries legislation (known
as IR35) are simple and quick. HMRC will continue to work with customers to enhance
the service, and holds tax guidance on employment status under review.</p>
|
 |
