Check Employment Status for Tax (CEST) usage data

HMRC has recently confirmed in its latest quarterly update on ‘Check Employment Status for Tax’ that the tool wasn’t able to determine more than 20% of the cases put through that the worker comes within the off-payroll (OPW) rules or not.

As per HMRC, they wanted to identify whether the OPW working rules apply in more than 1.8m cases or not so they used the tool between 25 November 2019 and 31 August 2021. The figures revealed 30% were determined as inside OPW rules, 49% were outside and 21% were undetermined in the cases where the worker was using an intermediary. On the other hand, 25% were employed, 55% were self-employed and 20% were undetermined for the workers not using an intermediary.

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