Inland Revenue Response


This is a letter from Nick Montagu in response to an article in the Mail on Sunday which said that the outcome of the Judicial Review of IR35 had resulted in uncertainty.

The Editor
Mail on Sunday

11 April 2001

Sir,

It is misleading for Jo Thornhill to suggest (MoS 8 April) that there is any remaining uncertainty over IR35. The High Court has confirmed unequivocally that it is valid in law, and people must now comply with the obligations which it imposes.

We will be looking at whether we need to improve the guidance which we give the public and our own people, in the light of the judge's remarks. But the basic tests for determining whether someone is employed or self-employed for tax and national insurance purposes remain unchanged. Everyone affected by IR35 needs to work out how much tax and national insurance they owe us and pay it by 19 April. If they need help, they can ring our Helpline on 0845 303 3535, or visit our website at www.inlandrevenue.gov.uk.

Yours faithfully,

Image: Signature [3k]

NICK MONTAGU

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