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September 2011

IR35 status enquiries

Very interesting IR35 facts unearthed by the PCG:

IR35 status enquiries: 6 April 2006 to 5 April 2011

HMRC confirmed that the number of reviews opened in the last five years, where the Intermediaries Legislation (IR35) was identified as a risk, was:

  • 6 April 2006 to 5 April 2007 is 158
  • 6 April 2007 to 5 April 2008 is 104
  • 6 April 2008 to 5 April 2009 is 25
  • 6 April 2009 to 5 April 2010 is 12
  • 6 April 2010 to 5 April 2011 is 23


The Revenue also provided the tax yield received for the requested years:

  • 6 April 2006 to 5 April 2007 = £1,906,619
  • 6 April 2007 to 5 April 2008 = £1,730,640
  • 6 April 2008 to 5 April 2009 = £1,430,358
  • 6 April 2009 to 5 April 2010 = £155,502
  • 6 April 2010 to 5 April 2011 = £219,180

HMRC is expected to continue investigations but possibly taking a more targeted approach, focusing on 'high risk' areas.
 
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