HMRC has agreed to incorporate a series of tests as part of their risk profiling procedures. However, the PCG is frustrated that HMRC has ignored additional questions that would give businesses a more rounded set of risk indicators. Consequently, there is considerable speculation as to what the tests will be, how relevant they are to real contractor scenarios, and how HMRC will use the tests in practice. Orange & Gold remains sceptical about their usefulness.
The tests and guidance are due to be published shortly after 7 May.