This new CEST tool that is being brough in by HMRC

[boxingbantz]

Are they changing the rule at all (not that I am aware of)?

Or are they making the tool 'more inside-IR35 bias' - defintitely.

Any guidance as to what these 'changes' are?

[ladymuck]

IIRC they don't really publish a change log

What will happen is some kind soul will sit down and go through every option permutation (I tried it once and had a living room floor covered in post-its) and then share the differences

IIARC the code was on github for a while? It may still be there and may get refreshed when the new version launches

[DeludedKitten]

IIARC the code was on github for a while? It may still be there and may get refreshed when the new version launches

Some of the code was publicly available. The logic of the weightings was never public, which is the important thing to know.

I haven't looked for a while to see if it's still there, but I think it was government policy to make it open source and public.

[krytonsheep]

IIARC the code was on github for a while? It may still be there and may get refreshed when the new version launches

GitHub - hmrc/off-payroll-decision

Doesn't look like the repo has been updated for a few months. Snap shot of some of the code.

 "For all the expected OUT rules" should {

    val actual = getRules(WeightedAnswerEnum.OUTSIDE_IR35)

    val expected = List(
      Json.obj(
        workerSentActualSubstitute -> ArrangedSubstitute.yesClientAgreed,
        workerPayActualSubstitute -> true
      ),
      Json.obj(
        workerSentActualSubstitute -> ArrangedSubstitute.noSubstitutionHappened,
        possibleSubstituteRejection -> RejectSubstitute.wouldNotReject,
        possibleSubstituteWorkerPay -> true
      ),
      Json.obj(
        possibleSubstituteRejection -> RejectSubstitute.wouldNotReject,
        possibleSubstituteWorkerPay -> true
      )
    )

def checkResults(score: Score): Option[ResultEnum.Value] = {

    val sectionAnswers = Seq(score.personalService, score.control, score.financialRisk, score.partAndParcel).flatten

    if (score.exit.contains(ExitEnum.INSIDE_IR35)) {
      Some(ResultEnum.INSIDE_IR35)
    } else if (sectionAnswers.contains(WeightedAnswerEnum.OUTSIDE_IR35)) {
      Some(ResultEnum.OUTSIDE_IR35)
    } else {
      None
    }
  }

[krytonsheep]

The logic of the weightings was never public, which is the important thing to know.

I think these files show the weightings :

https://github.com/...1.5.0-final/control/scenarios.csv

not sure if that weightings to status calculation is in the code. There is an excel spreadsheet checked in which does have a calculation in it ( 3 years old though).

Small snippet from the excel file under the sheet 'Matrix of Matrices'.

Sections 		Identified Scenarios 							
Personal Service	Medium			Medium			Medium			Medium	
Control	Medium		Medium			Medium			High			High	
Financial Risk		Low			Low			Low			Low	
Part & Parcel		High			Medium			Low			Low	

			Inside IR35 / employed	Inside IR35 / employed	Unable to Determine	Inside IR35 / employed

[nobody123]

Treasury ‘committed’ to April IR35 changes despite election and delayed budget - News for the Oil and Gas Sector