Employment Status and Intermediaries (ESI) Forum
HMRC works with the forum to improve the way in which the off-payroll working rules and employment status are administered.
The Employment Status and Intermediaries (ESI) Forum is made up of a group of external stakeholders who meet regularly with HM Revenue and Customs (HMRC).
HMRC works with the forum to improve the way in which off-payroll working rules and other employment status policies are administered. The forum also works together to discuss employment status policies and legislation.
Formerly named the IR35 Forum, the group was established following the government’s commitment at Budget 2011 to make clear improvements to the way IR35 is administered.
Forum members include taxpayer representatives and professional advisers with expert knowledge and experience of how the legislation operates in practice and how it affects key taxpayer groups.
Membership is principally drawn from representative bodies and tax professional organisations to ensure broad experience and a range of views.
Membership of the forum will seek to reflect the full spectrum of the labour supply chain, including those representing:
- tax and accounting professionals
- employment agencies
- client organisations
- workers and contractors
- suppliers of labour
HMRC will keep the membership of the forum under review and may from time to time invite other organisations to join the forum, or others to leave. Other than in agreed and exceptional circumstances, each external organisation will be represented by one member.
Cross-government and other HMRC representatives may from time to time attend forum meetings to support discussions or lead agenda items.
Membership
| Association of Chartered Certified Accountants (ACCA) |
| Association of Independent Professionals and the Self-Employed (IPSE) |
| Association of Professional Staffing Companies (APSCO) |
| Chartered Institute of Payroll Professionals (CIPP) |
| Chartered Institute of Taxation (CIOT) |
| Confederation of British Industry (CBI) |
| Freelancer & Contractor Services Association (FCSA) |
| HMRC |
| Institute of Chartered Accountants in England and Wales (ICAEW) |
| Institute of Chartered Accountants of Scotland (ICAS) |
| Recruitment and Employment Confederation (REC) |
Terms of reference
The forum engages on:
- the scope of employment status for Income Tax and National Insurance
- the specific chapters of the Income Tax (Earnings and Pensions) Act (ITEPA) relating to engagements via intermediaries and third parties
- the legal and commercial arrangements through which labour is supplied by workers to client organisations via intermediaries and third parties
Responsibilities
Forum meetings will be constructive, open and professional. HMRC will seek to use members’ expertise and experience to improve the quality of its work by seeking insights from them and their memberships. When appropriate, this will include the sharing of draft products in confidence for information and/or comment.
HMRC will also aim bring together different areas of the department and wider government where there is a particular impact on stakeholders represented by members.
Members will actively work to help HMRC communicate key messages to the members of organisations represented on the forum and a wider audience, and ensure that information shared is clear and accessible for customers.
Members will actively participate and provide constructive challenge during forum meetings, bringing views and insights from their respective organisations and memberships. Represented organisations will ensure that forum members have the ability and willingness to participate in forum meetings and meet their responsibilities as forum representatives.
Members will also seek to provide an alternate representative should they be unable to attend.
Being a member of the forum does not preclude that represented organisations are in favour of any discussed topics or policies. Instead through their membership members agree to engage on issues relating to ESI through the terms laid out within the forum’s terms of reference.
Meetings
The forum will aim to meet quarterly with the option of adding additional meetings or sub-forum meetings as required to discuss emerging issues.
HMRC will aim to issue meeting dates as early as possible and will sight members on proposed agenda items ahead of sessions. Members will be able to propose agenda items through the forum’s co-chair. HMRC will produce minutes within three weeks of forum meetings for member review and comment.
Members will provide feedback within three weeks of receiving draft minutes. If no substantive comments are made, agreement of minutes can take place offline. All agreed minutes will be uploaded to GOV.UK.
Confidentiality
Occasionally, HMRC may sight members on confidential issues. HMRC will make it clear when items are confidential and for how long that confidentiality is expected to remain in place. In return, HMRC undertakes not to unduly label items as confidential to stop appropriate scrutiny or discussion of sensitive topics. Members agree not to use information shared as confidential for commercial or personal gain.
Unless otherwise stated, confidential items do not remove the ability for members to discuss these items with their immediate organisational working group. However, members are responsible for ensuring that those they share the information with, respect the confidentiality that is binding upon the member.
The co-chair
A co-chair will be chosen from a member of attending representatives through nomination and election by represented members. HMRC will only take part in the process should there be a deadlock and members are unable to come to a conclusion. The chair will work with HMRC to present any issues that require escalations to senior staff and/or ministers and will work with the forum’s secretariat to present these items.
The chair will work with the forum’s secretariat to present any issues on behalf of forum members for HMRC consideration.
The role of the co-chair will include:
- acting as a key point of contact between HMRC and forum members
- coordinating and raising challenges made by forum members
- advising on urgent emerging issues outside of forum sessions
- ensuring that the principles of the forum’s terms of reference are upheld and that engagement remains constructive.
- agree agenda items with HMRC representatives
The co-chair will serve for an initial period of 24 months. Members may re-appoint the same co-chair for a subsequent 24 months, but no co-chair shall serve for more than 48 consecutive months.
The forum’s current non-HMRC co-chair is: Justine Riccomini (Institute of Chartered Accountants of Scotland) and their term started on 1 Jan 2022
Meeting minutes
Minutes are published quarterly.
Previous years’ minutes
Minutes from previous years are available on The National Archives website: