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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