Off-payroll Working: Public Sector
(asked on 24th February 2022) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many contractors to the public sector have reclaimed tax since the introduction of IR35 rules in April 2021.
This question was answered on 1st March 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.