HMRC confirmed that the check employment status for tax (CEST) tool has been amended to simplify the language, but only made the announcement via a gov.uk alert last week as part of a 13-page summary containing numerous tax updates designed to simplify administration of tax.

The key change is the addition of a new mutuality of obligation question, which is key to many decisions at tax tribunals. This effectively means the  obligation on the employer to provide work and the employee to accept the work.