US EditionUse of HMRC’s CEST Plummets 73 per cent
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Use of HMRC’s CEST Plummets 73 per cent
A Freedom of Information (FOI) request by IR35 tax compliance firm IR35 Shield has revealed a dramatic 73 per cent decline in the use of HMRC’s Check Employment Status for Tax (CEST) tool since 2021-22, the first year the reforms were rolled out to the private sector. Usage continued to drop year on year, with the most recent tax year (2024-25) witnessing a 50 per cent drop year-on-year compared to 2023-24. The sharp falls raise questions about …
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