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1134595

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Private Education
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the money retained by private schools as a result of the VAT exemption on private school fees in 2017-18.
	tabling member constituency	Leeds North West
	tabling member printed	Alex Sobel
	uin	269137
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Although no VAT is charged on private school fees, private schools cannot recover VAT on their related costs. There is therefore no money retained as a direct result of the VAT exemption on private school fees.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:04:57 answering member 3991 label Biography information for Jesse Norman
	tabling member	4658 label Biography information for Alex Sobel

1135285

	registered interest
	date	27/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Double Taxation Relief and International Tax Enforcement (Israel) Order 2019
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when negotiations on the Double Taxation Relief and International Tax Enforcement (Israel) Order 2019 began.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	270418
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>The Government originally began negotiating the updated treaty in July 2008, with a second round of talks in March 2009. However, those negotiations stalled for a variety of reasons. Discussions about the updated treaty restarted in late 2015, and the Government recommenced formal negotiations in January 2017.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/07/2019 16:01:05 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1135286

	registered interest
	date	27/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Multinational Companies: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 29 April 2019 to Question 247155 and with reference to the UK's tax treaties with Uruguay, Sweden and Slovenia containing non-discrimination clauses, why those countries are not included in the Government's list of jurisdictions with which the UK has a full tax treaty.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	270419
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>Following a recent update to HMRC’s International Manual, which lists the countries with which the UK has a non-discrimination article, these three countries were inadvertently omitted. This was an oversight which has now been corrected. However, the treaties with Uruguay, Sweden and Slovenia have always been available on the gov.uk page that provides the full text of all of the UK’s treaties.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/07/2019 16:00:41 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1135287

	registered interest
	date	27/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Treaties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many tax treaties are currently being negotiated.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	270420
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>The UK is currently actively negotiating, or will begin the first round of negotiations this year, with 11 jurisdictions. There are a further 13 jurisdictions with which we have begun negotiations but where progress has stalled for a variety of reasons, for example changes of government in the other country. We also continue our work to update the UK’s treaty network to reflect the minimum standards from the Base Erosion and Profit Shifting (BEPS) initiative, which includes working with our treaty partners to introduce the Multilateral Instrument (MLI) to implement tax treaty related measures to prevent BEPS.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/07/2019 16:02:28 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1135288

	registered interest
	date	27/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Treaties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many staff in his Department are working on tax treaties.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	270421
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>The HMRC Tax Treaty Team is responsible for negotiating treaties, as well as providing technical and procedural advice on their implementation. The team is led by an SCS and has one manager, five technical/policy leads responsible for negotiating treaties and providing advice, and 5 support staff. Other officials are also involved in specific issues related to treaties across HMRC, as well as in HM Treasury, the FCO and other government departments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/07/2019 16:04:30 answering member 3991 label Biography information for Jesse Norman
	tabling member	4657 label Biography information for Anneliese Dodds

1134498

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the effect of the changes to IR35 off-payroll rules on the public sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269110
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269112 269113 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134500

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of whether the Check Employment Status for Tax tool is fit-for-purpose ahead of the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269111
	answer	answer is ministerial correction date of answer 03/07/2019 answer text Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed CEST to help all engagers and individuals to determine employment status and decide whether the off-payroll rules apply.<p> </p>HMRC’s CEST service has been rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with their guidance.<p> </p>HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:42:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134501

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to tackle stakeholder's concerns regarding the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269112
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269113 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134502

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to support contracting and the flexible economy following the roll out of IR35.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269113
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269112 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134503

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to pause the roll-out of the off-payroll tax to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269114
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269112 269113 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West