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<p>The Check Employment Status for Tax (CEST) digital service is a part of a package
of guidance and support that helps customers to determine employment status. Its use
is not mandatory, however, if it is completed correctly and in accordance with our
guidance and HM Revenue and Customs (HMRC) will stand by the result. HMRC has not
paid out or written off any tax due to determinations made by CEST.</p><p> </p><p>
</p><p>There are existing processes for workers to review employment status decisions.
Off-payroll workers in the public sector, found to be within the off-payroll working
rules (IR35), who believe they have been wrongly classified should first take this
up with their engager whose responsibility it is to make the determination. The existing
process can be found on gov.uk: <a href="https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules"
target="_blank">https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules</a></p><p>
</p><p>In the last ten years HMRC has taken twelve IR35 cases to tribunal. They have
lost in nine of the cases. The vast majority of the decisions on status are straightforward
and do not involve litigation. It is right that HMRC litigates more finely balanced
cases, particularly where they are complex or unusual.</p><p> </p><p>Off-payroll working
litigation is carried out by a number of HMRC teams. These teams are also involved
in other tax litigation and as a result, we do not hold specific information relating
to the cost of off-payroll working court cases in the last five years.</p>
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