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1181723

registered interest
date	02/03/2020
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, if he will establish a statutory definition of the self-employed to better support status determinations for tax purposes under IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23423
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>Employment status is straightforward for the vast majority of people. HM Revenue and Customs (HMRC) developed the Check Employment Status for Tax (CEST) tool in 2017 in conjunction with tax specialists, contractors, and other stakeholders, to support businesses in applying the off-payroll working rules correctly. CEST was further enhanced in November 2019.</p><p>In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. For those more complex or finely balanced cases where CEST produces an undetermined outcome, HMRC provide detailed guidance and dedicated support, including in the Employment Status Manual: <a href="https://www.gov.uk/government/publications/employment-status-manual" target="_blank">https://www.gov.uk/government/publications/employment-status-manual</a>. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC's guidance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 14:44:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181733

registered interest
date	02/03/2020
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 accuracy of the Check Employment Status Tool in correctly identifying the employment status of individuals in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23436
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23435 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181734

registered interest
date	02/03/2020
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 his Department has made of the effectiveness of the enhanced Check Employment Status Tool in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23433
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23435 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181736

registered interest
date	02/03/2020
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 has taken to improve the accuracy of the Check Employment Status Tool since November 2019.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23435
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181739

registered interest
date	02/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Private Sector
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to introduce changes to the Check Employment Status Tool ahead of reforms to IR35 within the private sector.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23439
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23435 23436 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1145009

registered interest
date	05/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Prime Minister of 4 September 2019, official report, column 175, what the timescale is for the review into the Loan Charge; and if he will make a statement.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	287594
answer	answer is ministerial correction date of answer 01/10/2019 answer text <p>The Government remains committed to tackling tax avoidance schemes based on Disguised Remuneration, but it has listened to concerns about the impact of the Loan Charge on individuals. I wrote to all MPs on 11th September with details of the independent review which the Chancellor of the Exchequer has commissioned to consider the impact of the Loan Charge.</p><p> </p><p>The Review will report back in mid-November, and the Government will set out its next steps at that point, in advance of the Loan Charge falling due on 31 January 2020.</p><p> </p><p>More information on the independent review is online at: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/830989/loan_charge_review_web.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/830989/loan_charge_review_web.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/10/2019 16:08:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1144823

registered interest
date	04/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Prime Minister of 4 September 2019, what steps he plans to take to ensure that a review into the 2019 Loan Charge is independent of (a) his Department and (b) HMRC.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	286781
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The Government will set out details of the review shortly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 286783 question first answered 09/09/2019 12:53:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1144826

registered interest
date	04/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Prime Minister of 4 September 2019, whether he plans to suspend the collection of settlements in relation to the 2019 Loan Charge while a review is being undertaken.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	286782
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The Prime Minister on 4 September 2019 announced that the Government will undertake a thorough review of the loan charge. The Government will set out further details shortly and HMRC will confirm the next steps for those affected soon afterwards.</p><p> </p><p>No settlements have been suspended and the loan charge remains in force. HMRC have paused in finalising new settlements, while details of the review are being confirmed. Those who have settled their disguised remuneration scheme use and have agreed a payment plan with HMRC should continue to pay their settlements in line with their contract agreements.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/09/2019 12:29:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1144829

registered interest
date	04/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Prime Minister of 4 September 2019, who will undertake the review of the Loan Charge, and what the timeframe is for that review.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	286783
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The Government will set out details of the review shortly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 286781 question first answered 09/09/2019 12:53:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1125905

registered interest
date	10/05/2019
answering body	Department for Transport
answering dept id	27
answering dept short name	Transport
answering dept sort name	Transport
hansard heading	Cycle to Work Scheme: Electric Vehicles
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Transport, what assessment he has made of the potential merits of amending the cycle to work scheme guidance to support a greater uptake of electric bikes.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	252856
answer	answer is ministerial correction date of answer 15/05/2019 answer text <p>Electric bikes may already be purchased through the Cycle to Work Scheme.</p><p>Officials from the Department for Transport, Her Majesty’s Treasury and Her Majesty’s Revenue and Customs are currently finalising a review of the current guidance on the Cycle to Work scheme in order to provide greater clarity and flexibility for employers on how the scheme works, and to support greater uptake of electric bikes. The Department is planning to publish the revised guidance shortly.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/05/2019 14:51:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury