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1668474

registered interest
date	08/11/2023
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 has made an assessment of the potential merits of not applying IR35 rules for domestic contractors where a contract is forecast to end within a two week period.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	834
answer	answer is ministerial correction date of answer 13/11/2023 answer text <p>The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>The government considered the suggestion of an exemption based on the length of a contract when consulting on the reforms to the off-payroll working rules, but concluded that it was not appropriate.</p><p> </p><p>HMRC’s employment status manual (<a href="https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0548" target="_blank">ESM0548</a>) explains the role of the length of engagement in determining employment status.</p><p><strong> </strong></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 13/11/2023 12:07:36 answering member 4399 label Biography information for Victoria Atkins
tabling member	4435 label Biography information for Patricia Gibson

1663539

registered interest
date	13/10/2023
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 has made an assessment of the potential impact of administrative changes to IR35 in 2021 on the extent to which domestic contractors are able to secure short-term contracts from UK clients.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	201393
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.</p><p>The government and HMRC remain committed to understanding the impacts of changes made to the rules in April 2021, and have published <a href="https://www.gov.uk/government/publications/short-term-effects-of-the-2021-off-payroll-working-rules-reform-for-private-and-voluntary-sector-organisations" target="_blank">external research</a> and HMRC’s own <a href="https://www.gov.uk/government/publications/impacts-of-the-2021-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors/impacts-of-the-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors" target="_blank">internal analysis</a> on the short-term impacts of the reforms.</p><p> </p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 11:34:13 answering member 4399 label Biography information for Victoria Atkins
tabling member	4435 label Biography information for Patricia Gibson

1564175

registered interest
date	06/01/2023
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 place in the House of Commons Library a summary of responses and Government response to the call for evidence: umbrella company market, which closed in February 2022.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	117814
answer	answer is ministerial correction date of answer 11/01/2023 answer text <p>The Government ran the Call for Evidence on the umbrella company market to ensure it has a detailed and up to date understanding of the market. This Call for Evidence was issued jointly by HM Treasury, HMRC and BEIS. Officials in the three departments are working closely together to consider the evidence submitted and will publish the Government's response in due course.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/01/2023 16:41:52 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1563098

registered interest
date	19/12/2022
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 publish the estimate of the cost to the public purse, including money spent IT systems and support staff, of removing and reinstating IR35 rules in 2022.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	113470
answer	answer is ministerial correction date of answer 09/01/2023 answer text <p>The Government did not incur any additional costs as a result of the announcement of the repeal and subsequent reinstatement of the off-payroll working rules.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 09/01/2023 13:55:57 answering member 4399 label Biography information for Victoria Atkins
tabling member	4797 label Biography information for James Murray

1550967

registered interest
date	13/12/2022
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 clarify IR35 guidance on whether (a) workers, (b) end clients or (c) umbrella companies are liable to pay Employer's National Insurance Contributions and the Employer's Training Levy.
tabling member constituency	Chesham and Amersham
tabling member printed	Sarah Green
uin	109693
answer	answer is ministerial correction date of answer 19/12/2022 answer text <p>Where a worker is engaged, via an intermediary, by a large- or medium-sized private or voluntary sector client or by a public body, and the off-payroll working rules apply to the engagement, it is the deemed employer who is responsible for deducting income tax and employee National Insurance contributions (NICs) from the payment to the worker’s intermediary. In this situation, the deemed employer is also responsible for paying employer NICs and Apprenticeship Levy, where applicable, on top of the payment to the worker’s intermediary. Guidance on this is available on GOV.UK.</p><p> </p><p>Where a worker is employed by an umbrella company, the off-payroll working rules do not apply and the umbrella company is responsible for paying any employer NICs and Apprenticeship Levy due. HMRC has published <a href="https://www.gov.uk/guidance/working-through-an-umbrella-company" target="_blank">guidance</a> to help workers engaged by umbrella companies to understand how these arrangements work, how they can expect to be paid and how to challenge if unauthorised deductions are made.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 19/12/2022 15:28:14 answering member 4399 label Biography information for Victoria Atkins
tabling member	4918 label Biography information for Sarah Green