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1134973

	registered interest
	date	26/06/2019
	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 his Department plans to undertake a review of IR35 legislation ahead of the introduction of Off-Payroll tax.
	tabling member constituency	Liverpool, Wavertree
	tabling member printed	Luciana Berger
	uin	269715
	answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>A consultation on the detail of extending reform of the off-payroll rules closed in May and the Government will publish its response in due course. The Government is considering the responses to that consultation, which will be taken into account in the design of the draft Finance Bill legislation which will be published on 11 July.</p><p> </p><p>The off-payroll working rules (commonly known as IR35) are designed to ensure that individuals who work like employees pay broadly the same income tax and national insurance contributions (NICs) as employees, regardless of the structure they work through. The rules have been in place since 2000.</p><p> </p><p>HMRC data shows non-compliance with these rules is widespread. To address this, the Government is extending the previous reforms for the public sector to all medium and large organisations from April 2020. This reform will ensure better compliance with the rules. It does not introduce a new tax.</p><p> </p><p>HMRC have measured the impact of reforming the off-payroll rules in the public sector and estimate the reform has already raised an additional £550 million in income tax and NICs in the first 12 months since it was introduced. HMRC also published independent research into the impact of these reforms in May 2018.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 16:05:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4036 label Biography information for Luciana Berger

1134974

	registered interest
	date	26/06/2019
	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 his Department is taking to tackle stakeholders' concerns on the Check Employment Status for Tax tool ahead of the introduction of the Off-Payroll tax.
	tabling member constituency	Liverpool, Wavertree
	tabling member printed	Luciana Berger
	uin	269716
	answer	answer is ministerial correction date of answer 01/07/2019 answer text <p>HMRC’s Check Employment Status for Tax (CEST) service was rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with its guidance.</p><p> </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.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/07/2019 15:48:53 answering member 3991 label Biography information for Jesse Norman
	tabling member	4036 label Biography information for Luciana Berger