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846150
star this property registered interest false more like this
star this property date less than 2018-02-21more like thismore than 2018-02-21
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of changes to IR35 regulations on small businesses. more like this
unstar this property tabling member constituency York Outer more like this
star this property tabling member printed
Julian Sturdy more like this
star this property uin 128843 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-02-28more like thismore than 2018-02-28
star this property answer text <p>The off-payroll working rules (sometimes known as IR35), do not affect small business owners who are genuinely self-employed. Individuals are only affected by the rules if they would be employees if engaged directly. The rules were reformed in April 2017 for public sector engagements to address widespread non-compliance. The reform only affects public sector bodies and the agencies or other third parties, who provide labour for the public sector.</p><p> </p><p>The government is evaluating the impact of the public sector reform, including through externally commissioned independent research, which is due to be published this year.</p> more like this
star this property answering member constituency Central Devon more like this
unstar this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-02-28T13:06:59.927Zmore like thismore than 2018-02-28T13:06:59.927Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4079
unstar this property label Biography information for Julian Sturdy more like this
445865
star this property registered interest false more like this
star this property date less than 2016-01-19more like thismore than 2016-01-19
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, whether the new electronic system of quarterly income tax reporting will allow small businesses to align their reporting with VAT returns. more like this
unstar this property tabling member constituency Twickenham more like this
star this property tabling member printed
Dr Tania Mathias more like this
star this property uin 23214 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-01-22more like thismore than 2016-01-22
star this property answer text <p>Making Tax Digital will simplify tax administration for small businesses. The Government believes VAT registered businesses should have the option to provide HMRC with one update to cover both VAT and their profits-based taxes. We will consult widely on the details of Making Tax Digital during 2016.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-01-22T14:41:19.627Zmore like thismore than 2016-01-22T14:41:19.627Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4404
unstar this property label Biography information for Dr Tania Mathias more like this
90288
star this property registered interest false more like this
star this property date less than 2014-09-02more like thismore than 2014-09-02
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how many small and medium-sized businesses have been subject to an HM Revenue and Customs tax review in each of the last three years; and in how many cases such a review has revealed significant errors in the accounts of such a business. more like this
unstar this property tabling member constituency Strangford more like this
star this property tabling member printed
Jim Shannon more like this
star this property uin 207832 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2014-09-09more like thismore than 2014-09-09
star this property answer text <p>The information requested is not centrally held and could be provided only at disproportionate cost.</p><p> </p><p>HM Revenue &amp; Customs (HMRC) do not use the term ‘tax review’ as such our management information systems do not record this information. Compliance interventions in respect of Small and Medium Enterprises are carried out across a range of HMRC Directorates and can relate to any tax regime.</p><p> </p><p> </p><p>HMRC do not use the term ‘significant error’ as such our management information systems do not record this information.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-09-09T14:46:16.8095943Zmore like thismore than 2014-09-09T14:46:16.8095943Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4131
unstar this property label Biography information for Jim Shannon more like this
443838
star this property registered interest false more like this
star this property date less than 2016-01-11more like thismore than 2016-01-11
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that any extra workload due to plans to require the filing of quarterly tax returns by small businesses does not reduce profits and productivity for such small businesses. more like this
unstar this property tabling member constituency Romford more like this
star this property tabling member printed
Andrew Rosindell more like this
star this property uin 21985 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-01-19more like thismore than 2016-01-19
star this property answer text <p>I refer the honourable Members to my response of 11 January 2016 (with references <a href="http://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2016-01-04/20876/" target="_blank">20876</a> and <a href="http://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2016-01-05/21032/" target="_blank">21032</a>).</p> more like this
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property grouped question UIN
21850 more like this
21851 more like this
star this property question first answered
less than 2016-01-19T17:01:45.26Zmore like thismore than 2016-01-19T17:01:45.26Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
1447
unstar this property label Biography information for Andrew Rosindell more like this
442263
star this property registered interest false more like this
star this property date less than 2016-01-04more like thismore than 2016-01-04
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what discussions his Department has had with organisations representing small businesses on plans for introducing quarterly tax returns. more like this
unstar this property tabling member constituency Ochil and South Perthshire more like this
star this property tabling member printed
Ms Tasmina Ahmed-Sheikh more like this
star this property uin 20852 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-01-11more like thismore than 2016-01-11
star this property answer text <p>The Government has no plans to introduce quarterly tax returns for business. The Government is introducing simple, secure and personalised digital tax accounts, removing the need for annual tax returns. Updating HM Revenue and Customs (HMRC) through software or apps will deliver a light-touch process, much less burdensome and time-consuming than it is today.</p><p>The Government will consult on the details of these proposals throughout 2016 and will publish a Tax Information and Impact Note (TIIN) in the usual way. This will include an estimate of the impacts on business. The Government routinely publish TIINs for tax policy changes when the policy detail for those changes is finalised or near-finalised.</p><p>HMRC has discussed these reforms with a range of professional bodies and advisory groups representing small businesses and the self-employed. HMRC has also engaged extensively with a range of professional bodies and other stakeholders representing the accountancy profession.</p><p>On 14 December 2015, HMRC set out details of its plans at its annual stakeholder conference, which was attended by a large number of different organisations representing small businesses.</p><br />
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property grouped question UIN
20876 more like this
21032 more like this
star this property question first answered
less than 2016-01-11T16:54:15.797Zmore like thismore than 2016-01-11T16:54:15.797Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4427
unstar this property label Biography information for Ms Tasmina Ahmed-Sheikh more like this
445141
star this property registered interest false more like this
star this property date less than 2016-01-15more like thismore than 2016-01-15
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what the development process is for the free software for small businesses to use to meet the requirements of Making Tax Digital. more like this
unstar this property tabling member constituency Newcastle upon Tyne Central more like this
star this property tabling member printed
Chi Onwurah more like this
star this property uin 22731 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-01-20more like thismore than 2016-01-20
star this property answer text <p>The Government has committed to ensuring free apps and software are available for those with the simplest affairs in order that businesses can meet the requirements of Making Tax Digital</p><br /><p>HMRC will follow an ‘agile’ approach for software development further information on which can be found at the following URL: <a href="https://www.gov.uk/service-manual/agile#_blank" target="_blank">https://www.gov.uk/service-manual/agile</a>. This approach allows for a deep understanding of business user needs across all stages of development led by research, interviews, discovery workshops, and wider stakeholder engagement. HMRC will then engage closely with the software industry as they develop the software to ensure the requirements and appropriate standards are met, while also feeding in insight generated from HMRC's own work.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-01-20T17:56:24.283Zmore like thismore than 2016-01-20T17:56:24.283Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4124
unstar this property label Biography information for Chi Onwurah more like this
578620
star this property registered interest false more like this
star this property date less than 2016-09-08more like thismore than 2016-09-08
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the implications for small businesses of his Department's plans to introduce quarterly digital tax returns by 2020. more like this
unstar this property tabling member constituency Linlithgow and East Falkirk more like this
star this property tabling member printed
Martyn Day more like this
star this property uin 45742 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-09-13more like thismore than 2016-09-13
star this property answer text <p>The Government launched the Making Tax Digital consultations on 15 August. The consultations included an initial impact assessment alongside an overview of the potential costs and savings. This initial assessment shows a reduction in businesses’ on-going administrative costs in the medium term; these proposals do not mean four tax returns a year.</p><p>The Government will publish an updated assessment in the Tax Information and Impact Note to be published alongside draft legislation</p><p>These reforms will bring the tax system into the 21<sup>st</sup> Century, contributing to HM Revenue and Customs’ overall target to reduce administrative burdens for business by £400m.</p><p> </p> more like this
star this property answering member constituency Battersea more like this
unstar this property answering member printed Jane Ellison more like this
star this property question first answered
less than 2016-09-13T16:15:11.24Zmore like thismore than 2016-09-13T16:15:11.24Z
star this property answering member
3918
star this property label Biography information for Jane Ellison more like this
star this property tabling member
4488
unstar this property label Biography information for Martyn Day more like this
486944
star this property registered interest false more like this
star this property date less than 2016-03-24more like thismore than 2016-03-24
star this property answering body
HM Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect on the productivity of small and medium-sized businesses of the planned withdrawal of HM Revenue and Customs' evaluation check services. more like this
unstar this property tabling member constituency Kirkcaldy and Cowdenbeath more like this
star this property tabling member printed
Roger Mullin more like this
star this property uin 32464 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2016-04-14more like thismore than 2016-04-14
star this property answer text <p>No impact on UK productivity is anticipated. HM Revenue and Customs (HMRC) has not withdrawn valuation services that are most relevant to small and medium sized enterprises including Enterprise Management Incentives (EMI), Company Share Option Plans (CSOP), Save As You Earn share option schemes (SAYE), Share Incentive Plans (SIP) and Employee Shareholder Status (ESS).</p><p> </p><p>HMRC has, however, announced a review of the valuation services for those schemes and is consulting interested parties.</p><p> </p><p>HMRC has withdrawn valuation checks for income tax and PAYE that are not part of these recognized employee ownership schemes. Most people submitted acceptable valuations and therefore the valuation service was not seen as needed.</p><p> </p><p> </p> more like this
star this property answering member constituency South West Hertfordshire more like this
unstar this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2016-04-14T14:06:28.517Zmore like thismore than 2016-04-14T14:06:28.517Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4468
unstar this property label Biography information for Roger Mullin more like this
1149473
star this property registered interest false more like this
star this property date less than 2019-10-15more like thismore than 2019-10-15
star this property answering body
Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what steps his Department has taken to ensure that SMEs are adequately prepared for IR35. more like this
unstar this property tabling member constituency Huddersfield more like this
star this property tabling member printed
Mr Barry Sheerman more like this
star this property uin 452 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-10-23more like thismore than 2019-10-23
star this property answer text <p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare. The Government consulted widely on the proposed extension of the reform to all sectors, including over summer 2018 and spring 2019. Having listened to concerns, the Government announced the changes be introduced from April 2020 for medium and large-sized organisations only.</p><p> </p><p>The Government has worked closely with external stakeholders to ensure that they are ready for these changes, providing targeted support for companies to help them implement these changes. HM Revenue and Customs (HMRC) continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service to help them make decisions on the employment status for tax purposes of their workers.</p><p> </p><p>In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for customers affected by the rule changes, which can be found on GOV.UK:</p><p><strong><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></strong></p>
star this property answering member constituency Hereford and South Herefordshire more like this
unstar this property answering member printed Jesse Norman more like this
star this property question first answered
less than 2019-10-23T15:03:08.053Zmore like thismore than 2019-10-23T15:03:08.053Z
star this property answering member
3991
star this property label Biography information for Jesse Norman more like this
star this property tabling member
411
unstar this property label Biography information for Mr Barry Sheerman more like this
1020618
star this property registered interest false more like this
star this property date less than 2018-12-06more like thismore than 2018-12-06
star this property answering body
Treasury more like this
unstar this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading Small Businesses: Taxation remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask the Chancellor of the Exchequer, what steps his Department is taking to advise small and medium-sized businesses on the potential effect of the UK leaving the EU on tax regulations. more like this
unstar this property tabling member constituency Coventry South more like this
star this property tabling member printed
Mr Jim Cunningham more like this
star this property uin 199779 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-12-11more like thismore than 2018-12-11
star this property answer text <p>In the unlikely event that we leave the EU without a deal, HM Revenue and Customs has published a ‘Partnership Pack’ to help businesses to prepare for changes at the UK border. The government has also published a technical notice to help businesses prepare for changes to VAT from March 2019 in the event of a ‘no deal’ scenario.</p><p> </p><p>HMRC will ensure that further information will be made available to small and medium sized businesses in due course through established channels.</p> more like this
star this property answering member constituency Central Devon more like this
unstar this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-12-11T17:35:53.61Zmore like thismore than 2018-12-11T17:35:53.61Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
308
unstar this property label Biography information for Mr Jim Cunningham more like this