HMRC has released new notes and guidance in the form of updates to the Employment Status Manual for employers and engagers to help to establish the facts at an interview around the status of a worker. Given the imminent start to the changes to IR35 deployment in the private sector, this area of key focus is more important than ever. HMRC confirm they are intended as a source of ideas only and should therefore be used flexibly and thoughtfully.
The preferred option is to ask general open questions and the facts should normally be obtained from both the person providing the work (referred to as the ‘engager’) and the worker. Do not ask the engager or worker questions about each other that they cannot be expected to know.
More details can be found here.
