Posted by James Sage, Partner
Social Care Compliance Scheme: HMRC creates confusion
Last month, in Royal Mencap Society-v-Tomlinson-Blake, the Court of Appeal held that ‘sleep-in’ shifts were not subject to the National Minimum Wage. The ruling, while providing welcome relief for care providers, left a few questions unanswered. One of them was how HMRC proposed to deal with providers who had joined the Social Care Compliance Scheme. HMRC has now provided further guidance, but has it brought any clarity?