ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  1. About us
    1. Governance
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Careers support
    6. Mentoring
    7. CA Wellbeing
    8. More for Members
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. ICAS podcast
    15. Newly admitted members 2022
    16. Newly admitted members 2023
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
    7. CA Student wellbeing
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
    7. University exemptions
  5. Employers
    1. Become an Authorised Training Office
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
  6. Find a CA
  7. ICAS events
    1. CA Summit
  8. CA magazine
  9. Insight
    1. Finance + Trust
    2. Finance + Technology
    3. Finance + EDI
    4. Finance + Mental Fitness
    5. Finance + Leadership
    6. Finance + Sustainability
  10. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Business and governance
    5. Charities
    6. Coronavirus
    7. Corporate and financial reporting
    8. Cyber security
    9. Ethics
    10. Insolvency
    11. ICAS Research
    12. Pensions
    13. Practice
    14. Public sector
    15. Sustainability
    16. Tax
  11. CPD - professional development
    1. CPD courses and qualifications
    2. CPD news and updates
    3. CPD support and advice
  12. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  13. CA jobs
    1. CA jobs partner: Rutherford Cross
    2. Resources for your job search
    3. Advertise with CA jobs
    4. Hays | A Trusted ICAS CA Jobs Partner
    5. Azets | What's your ambition?
  14. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  15. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

ICAS responds to IR35 Private Sector Consultation

business road
  • LinkedIn (opens new window)
  • Twitter (opens new window)
Justine Ricommini By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

14 August 2018

Main Points

  • HMRC issued a consultation on IR35 in the private sector – it closed on 10 August 2018.

  • ICAS has hosted a roundtable meeting with HMRC to discuss the consultation.

  • ICAS has responded to the consultation.

HMRC introduced a revised regime in 2017 into the public sector for bodies engaging individuals through intermediaries. A further consultation closed today in relation to the private sector. Justine tells us more.

On 18 May 2018, HMRC issued a consultation into whether a similar regime to IR35 in the public sector should be brought in to the private sector. The consultation offers three options for consideration:

1. Should the regime which has been brought in for the public sector be replicated in the private sector? or
2. Should private sector businesses be required to ensure that intermediaries are complying with IR35? or
3. Is additional record-keeping by the engager the answer?

ICAS has responded to the consultation, not by responding to each and every one of the 34 questions, but setting out some general initial thoughts and then responding to a number of questions where it was thought ICAS member experience and knowledge as it relates to policy formulation would be most relevant.

Prior to responding to the consultation, ICAS held a roundtable event with HMRC at CA House, and various members from the ICAS Owner Managed Business Committee and Employment Taxes Working Group attended. I also attended two other meetings with HMRC prior to this event, to give me a rounded view on what other representative bodies, experts and stakeholders were thinking.

The consultation terms of reference are very tightly drawn and attendees to the roundtable meetings were asked not to bring discussions on employment status generally into the conversation. This was hard to do because employment status as a concept overarches this debate. However, some useful discussion was had at the roundtable meetings as to how a new approach to IR35 in the private sector might work.

ICAS supports the need for HMRC to collect the right amount of tax at the right time from the right people and understands that IR35 has not been a successful regime since its introduction 18 years ago in 2000. Nevertheless, with Brexit looming, the private sector may not need another cost and admin burden on its employers at this time and the next steps must be thought out carefully.

There are no easy answers and ideally, a combination of the three options could be configured so as to lessen the burden on employers – in particular, in terms of cost. The timing and methodology of the introduction of any new regime needs to be taken gradually and not rushed in to avoid having a negative impact on business stability and growth.

Canary wharf skyline

IR35 - the next instalment

Have you discovered the ICAS tax community?

By Susan Cattell, Head of Tax Technical Policy, ICAS

28 June 2018

2022-11-mitigo 2022-11-mitigo
ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba

Accreditations

  • ISO 9001 - RGB (opens new window)
© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: