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Demibourne case: further HMRC statement

Category Technical - TCN (archive)
AuthorTechnical Department
Further to the statement released on 4 August 2006 HM Revenue & Customs have authorised the statement below from the Demibourne Working party to be released via the CIOT. For the 4 August 2006 statement, go to:

Update on HMRC's Position on Demibourne

In Autumn 2006 the Demibourne Working Party met with Robin Wythes, HMRC policy lead on Employment status issues, as part of the ongoing dialogue following the change in policy on PAYE settlement cases arising from the Demibourne decision (Demibourne v HMRC Sp C 486). At that stage HMRC advised they would be instructing Tax Counsel to seek an opinion on:

a) an interim solution to address outstanding and any new settlements in employment status cases prior to any possible change in primary legislation, and

b) a longer term solution for the future, possibly based on legislative change.

HMRC are conscious of the need to progress matters in relation to Demibourne as speedily as possible and have now appointed Peter Robinson to take over looking at the issue. Peter has advised that the proposed meeting with Tax Counsel has taken place and that HMRC are intending to meet again with the Working Party shortly, hopefully early next month. It is hoped that during the meeting HMRC will provide the Working Party with further information which we will then be in a position to share thereafter and that this will form a practical basis for resolving open cases and dealing with matters satisfactorily in the future.

Technical Department
020 7235 9381


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