
Supreme Court publishes key decision for those working in the UK’s gig economy.
Declaration form
The new declaration form now contains the following:
HMRC Q&As
The following key changes have been made to the Q&A document:
This is the most important clarification to the documents provided, as this implies that social care providers need only go back three years from the start of their review, rather than the full six, unless in the third year. Therefore, it is in a providers’ best interests to start their review as late as possible. This approach will hopefully provide more clarity for those already within the scheme.
New Documents
The following documents are new and have been provided to assist those within the SCCS:
Comment
It is clear HMRC have been doing more thinking about the impact of the scheme and how to make their job easier when it comes to reviewing the declarations. The added complication of reviewing the pensions compliance now highlighted will be a further significant headache for providers. It will remain to be seen whether holiday pay claims will also follow from individual employees, but it is clear HMRC have no jurisdiction to enforce in respect of holiday-pay arrears.
Those providers currently in the scheme joined because HMRC had specifically invited them to opt in. We remain of the view that social care providers should not join the SCCS unless HMRC contacts them directly, inviting them to join.
It will be interesting to see what HMRC do with the SCCS scheme when we know the outcome of the Mencap appeal. If the appeal is successful we expect they will leave the scheme open but many providers will choose to leave the scheme (or submit a nil declaration).
If the Mencap appeal is unsuccessful we consider the scheme deadlines should be delayed until after the outcome of any appeal to the Supreme Court. Our expectation is that whatever the outcome of the Mencap appeal there will be an appeal to the Supreme Court.
Accordingly, we consider the scheme deadlines should be extended until at least six months following a conclusive Court decision on the issue of sleep-ins.
For more information on the National Minimum Wage compliance, please get in touch with your usual contact in our employment team. Alternatively, speak to Anna Dabek or Matthew Wort.
Supreme Court publishes key decision for those working in the UK’s gig economy.
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