How many IR35 status enquiries has HM Revenue & Customs (HMRC) undertaken (by year, over the last five years).
What was the tax yield from these enquiries (by year, over the last five years).
HMRC confirms that it holds the information requested.
The number of reviews opened by HMRC for the last five years, where the intermediaries legislation (more commonly referred to as IR35) was identified as a risk, is as follows:
6 April 2006 to 5 April 2007 is 158
6 April 2007 to 5 April 2008 is 104
6 April 2008 to 5 April 2009 is 25
6 April 2009 to 5 April 2010 is 12
6 April 2010 to 5 April 2011 is 23
The tax yield recovered in relation to these reviews cannot be indentified. This is because a review is not always concluded in the same year that it was opened. However, HMRC can provide the tax yield received for the requested years, which is:
6 April 2006 to 5 April 2007 = £1,906,619
6 April 2007 to 5 April 2008 = £1,730,640
6 April 2008 to 5 April 2009 = £1,430,358
6 April 2009 to 5 April 2010 = £155,502
6 April 2010 to 5 April 2011 = £219,180
