HMRC have updated its online CEST tool in advance of the April 2020 reforms to off payroll working.
From April 2020, large and medium sized organisations in the private and voluntary sectors must determine whether their engagements with contractors fall within the ‘IR35’ off-payroll working rules. HMRC have updated their online CEST tool in advance of these changes.
On 25 November, HMRC relaunched their online CEST tool and published updated user guidance to assist workers, engagers and agencies to determine whether a particular engagement falls within those rules.
Based on previous announcements, HMRC’s intention is that the updated CEST will be clearer, reduce user error and consider more detailed information.
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