I am advised by Revenue that it carries out a full range of interventions to combat all types of tax evasion and non-compliance. This includes a clear focus on the practice of disguised employment and challenging the inappropriate classification of workers as self-employed contractors.
Revenue has also advised me that it carries out significant numbers of outdoor ‘site’ visits each year, many of which are conducted on a multi-agency basis with other Departments or Agencies, including the Department of Employment Affairs and Social Protection (DEASP) and the Workplace Relations Commission (WRC) to identify and rectify bogus self-employment situations and ensure the proper operation of the PAYE system.
For the years 2014 to 2018, Revenue carried out over 10,000 outdoor inspections of which approximately 3,000 were jointly undertaken with DEASP. These inspections produced almost 6,000 new tax registrations comprising of, employers, self-employed individuals and over 2,000 new employee registrations. Revenue also reclassified over 1,000 sub-contractors as employees.