HMRC’s IR35 forum published a report in December  on IR35 administration (link to it here).  The document is a 49 page wet lettuce that doesn’t really add anything in terms of clarity to contractors.  It reveals that only 48 contractors submitted queries about their contracts in 2013/14 but that HMRC gave 14/16 “not caught” views (which are, of course, not guaranteed views by HMRC).

Also, HMRC would like more face-to-face meetings with individuals as they claim it would help them resolve their enquiries quicker.  The report notes that many tax agents and advisors have a blanket policy of advising their clients only to deal with HMRC in writing (I wonder whether that may be because it limits HMRC’s ability to go on unstructured “fishing” trips with unwary tax payers?)

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