Full update from Wiggin follows below:
“Further amendments were made last week to HMRC’s Appendix 1 (i.e., those roles normally considered by HMRC to be self-employed subject to the associated conditions being met), and, 2nd ADs are now included on the list. The recent changes to Appendix 1 are relatively expansive and broadly fall into three categories:
- New Appendix 1 roles, which include roles that are analogous to or natural extensions of existing Appendix 1 roles;
- Alternative Appendix 1 role titles, recognising other titles used in practice as alternative to the ‘original’ Appendix 1 role title;
- Amended Appendix 1 role descriptions, which update or add clarification following industry feedback and/or HMRC review.
We worked closely with HMRC and the sector to achieve these additions. To help organisations follow the changes, we’ve compiled a Shortlist of Appendix 1 Roles Added or Amended which can be accessed here. For reference, the live version of the full (and updated) list of Appendix 1 roles can be found here on HMRC's website.
HMRC have also launched a consultation (accessible here) in respect of the settlement of tax liabilities that arise under the IR35 rules, i.e. when contractors are incorrectly determined as self-employed.
Click here to read extended commentary and analysis on our website.”
Our thanks to Wiggin for providing this update.
Please contact Wiggin if you require any further information here.