Samantha Hurley, head of external relations and compliance at APSCo, gave evidence to the select committee, which published its report in late 2014, and is also a member of the IR35 Forum.

‘One of the main recommendations that came out of the select committee was that HMRC should liaise more closely with the IR35 forum to ensure that proper engagement with business and relevant stakeholders was taking place before any decisions were made,’ Hurley said.

However, Hurley says HMRC has failed to do this and is not liaising with the forum in the way in which the department told the House of Lords it would. 

‘They have cancelled our next meeting and, as confirmed in a letter we have seen from David Gauke MP, financial secretary to the Treasury, have made decisions around an online digital service apparently to “help IR35 customers work out whether the rules apply to them".'

‘While this was mentioned in passing at a recent meeting as an idea, there has been no real discussion or consultation.

'It is patently clear that HMRC sees the forum as nothing more than window dressing – a tick box exercise to make them look good when in fact if there are any decisions to be made they simply close ranks and cease to engage," said Hurley. 'It is truly appalling behaviour.’  

The letter was sent just five days after the deadline for responses to HMRC’s ‘discussion document’ consultation around IR35 proposals, which was the end of September this year, Hurley claimed, adding that this ‘tends to suggest to me that they have already made their mind up and have simply run roughshod over any attempt at a proper consultation process.’

‘APSCo will be writing in the strongest possible terms to the House of Lords liaison committee to inform them of this wilful disregard,’ she reported. 

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