6.1 The government agrees with the Committee’s recommendation. Target implementation date: to be confirmed 6.2 HMRC has already implemented a process to reduce the circumstances where it collects tax twice in respect of the same engagement in cases of non-compliance. Where HMRC has sufficient information to identify them, it will notify the worker and their intermediary if they are entitled to claim a repayment of taxes overpaid in relation to the specific off-payroll working engagement. 6.3 Relevant information is needed from the client organisation to enable HMRC to operate the process, as they are the party who engages the worker. HMRC is seeking the required information from client organisations at the outset of a compliance enquiry to increase the chances of obtaining the relevant data. HMRC will continue to review this process to ensure it works as effectively as possible. 6.4 The legislation does not provide for a set-off for the client or deemed employer of any income tax, NICs or corporation tax paid by the personal service company or worker. However, HMRC has already set up a working group with external stakeholders to consider whether a legislative solution can be found to allow HMRC to take account of taxes that have already been paid by workers and intermediaries, ensuring that HMRC does not tax the same income twice and that workers pay a share of the tax liability. HMRC will continue with this work. 6.5. HMRC will notify the Committee of a target implementation date for meeting this recommendation as soon as this work has concluded.