Lords begin new Personal Service Companies inquiry with HMRC

• Parliament TV: Personal Service Companies
• Committee on Personal Service Companies

Witnesses

Committee Room 4, Palace of Westminster:

At 4pm:

• Rowena Fletcher - Deputy Director with special responsibility for the Employment Status Team
• Robin Wythes - Team Leader of the Employment Status Team

at 5pm:

• John Whiting - Director of the Office of Tax Simplification (OTS)
  

Likely Questions

Questions the witnesses are likely to face include:

• How many Personal Service Companies there currently are in the UK and how many are caught by the intermediaries legislation (IR35);
• How long the average IR35 investigation takes and how many are awaiting Tribunals;
• The feedback received since HMRC published its IR35 guidance in May 2012; and 
• What evidence they have, if any, that people are abusing expenses rules through Personal Service Companies

Mr Whiting will also be questioned on issues including:

• If he considers that HMRC has focussed its work on industries where the use of PSCs is most prevalent;
• If the new framework implement by HMRC helps public sector workers employed through PCSs to know if they have paid the right amount of tax; and
• Any other industries that use large numbers of PSCs which have yet to be identified and If the difference in rules on tax deductable expenses for employees and the self-employed has an impact on people’s compliance with the law

Further Information

• About Parliament: Select Committees
• Visiting Parliament: Watch Committees