CEST Tool Legal Safety

The request was successful.

Dear HM Revenue and Customs,

Under Freedom of Information, I'd like to ask the following:

HMRC has created the CEST tool to make IR35 status determinations. Please can you supply any and all documentation relating to any "due diligence" or "risk assessment" done on the legal validity of the use of the CEST tool.

My point here is that the law requires sufficient care to be taken during status determinations. CEST has been widely reported as being deficient in some areas of case law, and so may not constitute sufficient care. I'd like to know what HMRC knows on this subject, or what steps it has taken to understand, mitigate or resolve such issues.

Yours faithfully,

Ralph Bolton

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2020/00083

Dear Ralph Bolton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 14th January which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Ralph Bolton,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team