Articles -

You need to be logged in to view full news articles.
Please Register or Login to continue.

CEST Tool Inside IR35 Bias?

published on Monday, May 13th, 2019

HMRC’s Check Employment Status for Tax (CEST) tool, is meant to evaluate an individual’s employment status on a set of criteria of which Mutuality of Obligation (MOO) is a key one. Mark Frampton, HMRC’s IR35 Policy Advisor, has been quoted saying about MOO that: “It would rarely, if ever be the case in public sector […]

Continue reading →

Filed under: CEST, IR35 News