The minutes of the first meeting of the Forum have now been published and amongst the basic structures, rules, etc, the Forum started to discuss the key areas:-
They are looking to give guidelines as to what might constitute an IR35 low, medium and high risk client.
What a job that is! How exactly are they going to decide who falls into what category?
In seeking to dispel the opinions of many that HMRC select at random for IR35 reviews, they actually advised that “in fact all IR35 reviews are conducted on the basis of risk assessment”. Procedures are in place already to refer so-called high risk cases to a specialist team for potential review.
On this particular point, what then does the government expect HMRC to do differently?
How does HMRC select cases for review?
HMRC said it was not possible to publish its detailed risk criteria, but it agreed to providing greater transparency about the process.
So how transparent are HMRC willing to be? Back to the segmentation above then?
Who does reviews?
Previous by various teams around the country. In future only by specialist teams.
OK, this may help with consistency but back to segmentation again about who might actually get a review.