IR35 compliance tools still not up to scratch, NAO tells government

IR35

CEST tool still too difficult to use nearly a year after off-payroll tax reforms were rolled out to the private sector

Tools for assessing IR35 tax compliance are still not up to scratch, the government has been told by the National Audit Office (NAO).

The body said HMRC needed to make further improvements to the online Check Employment Status for Tax (CEST) service to make it as easy as possible to use accurately.

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