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1131695

registered interest
date	12/06/2019
answering body	Department for Digital, Culture, Media and Sport
answering dept id	10
answering dept short name	Digital, Culture, Media and Sport
answering dept sort name	Digital, Culture, Media and Sport
hansard heading	Entertainers: Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Digital, Culture, Media and Sport, what discussions he has had with the Chancellor of the Exchequer on changes in the approach by HMRC to the entertainment sector through (a) new draft HMRC tax guidance for actors and other performers and (b) legal cases HMRC is considering under IR35 following the Upper Tribunal Tax and Chancery decision of 9 April 2019 in Big Bad Wolff Ltd v The Commissioners for HM Revenue and Customs.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	263745
answer	answer is ministerial correction date of answer 17/06/2019 answer text <p>The Secretary of State has not discussed this matter with the Chancellor. This matter has been discussed by officials from HM Revenue &amp; Customs and the Department for Digital, Culture, Media and Sport.</p><p> </p><p>(a) HMRC has not changed its approach to the entertainment sector but has been working with the entertainment industry to add some practical examples to the Employment Status Manual, which provides guidance on issues relating to the employment status of individuals.</p><p> </p><p>(b) In Big Bad Wolff Limited v HMRC, the Upper Tax Tribunal upheld HMRC’s long published view that the Social Security Categorisation of Earners Regulations 1978, which were in force before 6 April 2014, required actors to pay Class 1 National Insurance and could not be avoided by working through a company. Most actors paid their National Insurance correctly at the time but there are a small number of cases where actors chose to dispute liability and await the outcome of the appeal.</p><p> </p> answering member constituency Stourbridge answering member printed Margot James question first answered 17/06/2019 14:46:35 answering member 4115 label Biography information for Margot James
tabling member	1436 label Biography information for Paul Farrelly

1131843

registered interest
date	12/06/2019
answering body	Department for Digital, Culture, Media and Sport
answering dept id	10
answering dept short name	Digital, Culture, Media and Sport
answering dept sort name	Digital, Culture, Media and Sport
hansard heading	Ofcom: Public Appointments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Digital, Culture, Media and Sport, what the timetable is for the appointment of the new chief executive of Ofcom.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	263741
answer	answer is ministerial correction date of answer 17/06/2019 answer text <p>The Ofcom Chief Executive is appointed by the Chairman and other non-executive members of the Ofcom Board, with the approval of the Secretary of State. Ofcom will announce the timetable for the appointment of its new Chief Executive in due course.</p> answering member constituency Stourbridge answering member printed Margot James question first answered 17/06/2019 14:43:31 answering member 4115 label Biography information for Margot James
tabling member	1400 label Biography information for Kevin Brennan