Following the off payroll working rules extension, currently being implemented, we are having to use the CEST tool a lot to check status. My suspicion is that the tool parameters appears to have been changed to rely almost solely on substitution for an outside IR35 decision, and that home working using your own computer equipment in your owns hours seems to have been given a very low rating. I wonder if the scoring system behind the status decision making is public knowledge and whether this has been manipulated over the last year by hmrc. I ask because I have cases which arrive at "inconclusive" decisions that should in all sense be outside IR35, and when a decision is inconclusive - what on earth are we supposed to do in discussion with an engager?
13th Apr 2021
CEST Tool - is the methodology transparent?
CEST Tool problems
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