With the new Public Sector IR35 Rules coming into effect in less than a month, HMRC have today published further guidance a new Employment Status Indicator tool.
The revised guidance can be viewed here on HMRC website
A few things to note on the ESI tool:
It can be used for Public Sector and Private Sector Contracts
- Its not tracked by HMRC – the person completing it needs to retain it
- HMRC could challenge inaccurate answers to questions if they gave the wrong information
- A ESI tool isn’t new, there has been a more general one before, however this is a new and revised one
- Its early days – the ESI tool was only published a few hours ago, but we did have a beta 10 days ago