Sir, The Revenue is under great political pressure to bring in a reported £180 million, yet because contractors have been left to pay workers under CIS for almost seven years, inspectors have little experience or understanding of the construction industry.
Mistakes are being made and genuine subcontractors are being forced onto the cards.
On the flip side though, contractors that employ in-house employment specialists are in the process of putting their workers on the cards.
They know that the High Court concentrates on employment law, and even if a worker has been paid under a well written contract for service, the court can overrule it and decide that he has been in employment.
It is a fact that CIS workers can and do claim the right to unfair dismissal and redundancy pay.
Additionally, the European Court of Justice has recently ruled that all CIS workers must receive their holiday pay entitlement, or at least a representative portion, rolled up in the weekly or hourly rate paid - as long as it is transparently obvious that this is the case.
The taxman is the construction industry's least taxing problem, as it won't be long before we see 'no win no fee' companies emerging to help CIS workers take claims against their 'employers' before an Employment Tribunal.
The way forward is to not take the Revenue's word on employment status, do seek professional help to determine which workers can be paid under CIS and ensure that any guidance comes with insurance to cover any liability should an Employment Tribunal overturn the advice given.
Carolyn Walsh Insite123 Southend-on-Sea Essex