The introduction of the Business Entity Test has given HMRC a tool to help officers undertake enquiries quickly.
The message from them is clear; they are not messing about and they will be looking to raise more enquiries, asking for evidence of why individuals are outside of IR35 rather than investigating each circumstance. The business entity test is a simple set of 12 questions generating a score of risk. The Good news is that should you be a low risk, then HMRC will leave you alone for three years!
HMRC are reportedly reckoning on their enquiry time shrinking from almost two years to around three months.