answer text |
<p>The annex attached to the Written Statement of 14 November 2016 detailing the results
of the off-payroll review provides a breakdown of which departments sought assurances
on the tax affairs of their contractors earning more than £220 per day for more than
six months, including how many such contractors had assurances sought about them and
how many did not provide adequate assurance. The total number of off-payroll engagements
across departments and their total value is outside the remit of the off-payroll review,
and it not held by HM Treasury.</p><p> </p><p>A failure to provide assurance does
not conclusively denote anything about the tax arrangements of the individuals concerned.
For example, in some of the 504 instances the engagements came to a natural conclusion
before assurance was received. Nevertheless, referrals to HMRC for further investigation
occurred in all relevant cases across government. HMRC will investigate rule bending
and breaking, including fraud investigation by both specialist civil and criminal
teams where appropriate. HMRC are unable to provide details of individual cases due
to taxpayer confidentiality so it is not possible to calculate the amount of tax recovered
as a result of the referrals.</p><p> </p><p>The review found that not all relevant
contracts contained the clause required to allow departments to seek assurance. However,
assurance was requested and received from the majority of contractors regardless.
As I set out in my Statement of 14 November 2016, I expect departments to have these
clauses in place and departments can expect to be fined if breaches of this nature
are found in the next review. The table below details contracts that, as part of this
review, cannot be confirmed as containing the required clause:</p><p> </p><table><tbody><tr><td><p>Department</p></td><td><p>Number
of new engagements, or those that reached six months in duration, between 1 April
2013 and 31 March 2014</p></td><td><p>Number that cannot be confirmed as including
contractual clauses giving the department the right to request assurance in relation
to income tax and NICs</p></td></tr><tr><td><p>BIS ALBs</p></td><td><p>110</p></td><td><p>12</p></td></tr><tr><td><p>DCLG
ALBs</p></td><td><p>99</p></td><td><p>7</p></td></tr><tr><td><p>DEFRA</p></td><td><p>74</p></td><td><p>4</p></td></tr><tr><td><p>DFE
ALBs</p></td><td><p>109</p></td><td><p>44</p></td></tr><tr><td><p>DFT ALBs</p></td><td><p>272</p></td><td><p>17</p></td></tr><tr><td><p>DH
ALBs</p></td><td><p>1217</p></td><td><p>313</p></td></tr><tr><td><p>DWP</p></td><td><p>161</p></td><td><p>1</p></td></tr><tr><td><p>DWP
ALBs</p></td><td><p>27</p></td><td><p>15</p></td></tr><tr><td><p>MOD</p></td><td><p>352</p></td><td><p>116</p></td></tr><tr><td><p>OFQUAL</p></td><td><p>6</p></td><td><p>6</p></td></tr><tr><td><p>OFWAT</p></td><td><p>20</p></td><td><p>2</p></td></tr><tr><td><p>UKEF</p></td><td><p>30</p></td><td><p>22</p></td></tr></tbody></table><p>
</p>
|
|