IR35: Compliance - Question 4
Why is the SCI involved in IR35 cases?
It is an important part of HMRC’s work to ensure that the tax system
operates as Parliament intends. Our Special Civil Investigations teams,
therefore, take an interest in schemes that present themselves as means
to evade or avoid tax. It is likely that any schemes advertised to 'Avoid
IR35' will consequently attract their attention, and may lead to an investigation.
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