CIOT/IFS Online Debate: How should platforms and gig economy workers be taxed?

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The ‘gig economy’ has grown and risen up the policy agenda in recent years. The associated growth in people working through their own businesses and in work happening through platforms highlights difficult questions about when to have boundaries in the tax system and where to put them.

The self-employed are taxed at lower rates than employees. How should gig economy workers be taxed? When should they be taxed as employees? What is the knock-on effect of their tax status for in work benefits? Does it matter that employment law and tax law are not aligned?

Platforms have a strong incentive to keep workers off payroll to avoid having to pay employers' National Insurance contributions. Should platforms face an equivalent to employer NICs when they contract with a gig economy worker? Should they be required to operate PAYE and withhold income taxes? And when should they have to charge VAT on the services provided through them?

Our expert panel will bring a range of different perspectives to this topical debate:

• Stuart Adam - Senior Research Economist, Institute for Fiscal Studies
• Bill Dodwell – Tax Director, Office of Tax Simplification
• Meredith McCammond – Technical Officer, Low Incomes Tax Reform Group
• Neil Ross – Head of Policy, techUK
• Chaired by CIOT President, Peter Rayney

This online event is free to join and open to all with an interest in the topic. The format for this event will be short speeches / presentations from panellists followed by a discussion, with the opportunity for the audience members to make comments and put questions using sli.do.