Off-payroll Working
(asked on 23rd February 2022) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many employees have re-claimed tax through the introduction of IR35 rules since April 2021.
This question was answered on 28th February 2022
When, after a compliance check, HMRC identifies that a client has failed to deduct tax and National Insurance as a result of a status determination error under the off-payroll working rules, contractors may be entitled to claim for tax they have paid that is no longer due. HMRC is not aware of any claims made by contractors in relation to settled compliance cases since April 2021.