05 August 2014 
Amanda Darley, Head of Operations and Engagement
The Office of Tax Simplification (‘OTS’) has started a new project on Employment Status and has announced the terms of reference for the project. With significant tax and NIC differences between employed and self-employed status, assessing the status correctly is vital, given that errors can be costly for both the business and the individual. OTS will therefore be looking at “the dividing line between employment and self-employment and whether it is drawn in the right place and in the right way”.
The review will consider the following:
If you have any comments on any of the points listed above, please contact Amanda, so these can be included in a BUFDG response for OTS to consider as part of its review. (The terms of reference also list the areas which the review is not looking at, and the reasons why).
OTS will produce a report of its findings in time for the 2015 Budget, which will include any ‘quick wins’ as well as any longer term recommendations. Given that 2015 is an election year, any longer term recommendations are likely to be left to be considered by the next government.
