HMRC Employment Status Manual Update

[giftednumber10]

Hi all, newbie here.

ESM0117 - Employment Status Manual - HMRC internal manual - GOV.UK

Updated on Monday 10th February. Looks like they're tooling themselves up for a massive retrospective grab. I think this blows the parroted HMRC line of "we will not retrospectively pursue, only to ensure compliance going forward” out of the water and shows it up to be the complete lie and heap of bullsh*t we all suspected it was.

Thoughts?

[Paralytic]

Can you give some context where this sits in the overall manual?

Procedural aspects of status cases: where there is agreement

Where it is agreed that a worker who has previously been regarded as self-employed should now be treated as employed, then you will need to consider whether to pursue the employer for NICs and tax for back years. The law and practice relating to NICs and tax is different, so you will need to consider each separately.

The header says "where there is agreement" - what agreement is that.

And it also says (my bolding): "whether to pursue the employer for NICs and tax for back years."

Does that means the client, or the PSC (as the employer of the contractor)?

[ladymuck]

As mentioned elsewhere, this has nothing to do with Ltd Co contractors. It relates to the self-employed, which is different.

That and it's worth looking at what exactly was updated on 10 Feb.

[Paralytic]

As mentioned elsewhere, this has nothing to do with Ltd Co contractors. It relates to the self-employed, which is different.

That and it's worth looking at what exactly was updated on 10 Feb.

Thanks, that's why i was asking for context - its always easy to read something in isolation and infer the wrong thing.

[eatenrifles]

As mentioned elsewhere, this has nothing to do with Ltd Co contractors. It relates to the self-employed, which is different.

That and it's worth looking at what exactly was updated on 10 Feb.

Updates - Employment Status Manual - HMRC internal manual - GOV.UK

It was a fixed link, nothing to do with the historic investigations which have no relevance to Ltd. Co. contractors as you said.

[giftednumber10]

As mentioned elsewhere, this has nothing to do with Ltd Co contractors. It relates to the self-employed, which is different.

That and it's worth looking at what exactly was updated on 10 Feb.

Yeah, I realised shortly after posting as someone on here had linked to a post in a Linked In group explaining that it was relating to firms hiring self-employed workers.

[Andy2]

As mentioned elsewhere, this has nothing to do with Ltd Co contractors. It relates to the self-employed, which is different.

That and it's worth looking at what exactly was updated on 10 Feb.

and it will not be a giant leap for them to apply this to PSC as well.