TheRetailer_Summer_19

With criticism levelled at HMRC’s CEST tool, retailers should consider an alternative method for determining employment status

Summary To determine the potential scale of the challenge they face from the OPW tax changes, retail businesses need to ensure they have processes in place to identify, monitor and assess the status of their population of freelance workers to effectively manage both the tax risk from HMRC, and communication with impacted workers. The experience of the public sector suggests that a large-scale change management programme may be required, and therefore preparation should begin as soon as possible. If you’d like to talk to an expert about the potential risk to your business, or need help with any part of the process, get in touch with Bethan or your usual Grant Thornton contact.

shifting EMPLOYMENT status responsibility

Pre April 2020

HMRC target

HMRC target

Post April 2020

PSC (individual’s company)

End Client (employer)

Individual

Responsible for determining employment status

Responsible for determining employment status

BETHAN GILL //bethan.gill@uk.gt.com //07867 343208 //grantthornton.co.uk/employment-status

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