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1669441

registered interest
date	13/11/2023
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, if he will male an assessment of the potential merits of taking steps to abolish the changes to the IR35 off-payroll working rules introduced in April 2021.
tabling member constituency	Stoke-on-Trent North
tabling member printed	Jonathan Gullis
uin	1718
answer	answer is ministerial correction date of answer 21/11/2023 answer text <p>Off-payroll working reform was introduced for the public sector in 2017 and to medium and large sized businesses in the private and voluntary sectors in 2021. The reforms did not change the underlying rules but shifted responsibility for determining the employment status for tax purposes of someone working through their own intermediary from the intermediary to the client organisation engaging them.</p><p> </p><p>The reforms tackle non-compliance with the existing off-payroll working rules and have been successful in doing so: more people who are working like employees are paying taxes like employees, improving fairness in the tax system.</p><p> </p><p>Keeping the 2017 and 2021 reforms in place protects around £2 billion a year of Government revenue, and the Government has no plans to repeal them.</p><p> </p><p>The Government continues to monitor the impacts of the reforms and 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">HMRC-commissioned</a>, and its <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">own analysis</a> in December 2022. The Government has already committed to updating the internal analysis with the latest data in due course. The Government has already committed to updating the internal analysis with the latest data in due course.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 21/11/2023 10:26:22 answering member 4407 label Biography information for Nigel Huddleston
tabling member	4814 label Biography information for Jonathan Gullis

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

1505273

registered interest
date	06/09/2022
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 assessment he has made of the impact of the roll-out of the IR35 off-payroll rules on the private sector.
tabling member constituency	Strangford
tabling member printed	Jim Shannon
uin	48342
answer	answer is ministerial correction date of answer 14/09/2022 answer text <p>HMRC has commissioned external research into the short-term effects of the April 2021 off-payroll working rules reform in the private and voluntary sectors, and fieldwork for this research has been undertaken.</p><p>The research will be published in due course.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 14/09/2022 09:40:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4131 label Biography information for Jim Shannon

1503534

registered interest
date	02/09/2022
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 take steps to provide (a) individuals and (b) companies with a certificate of compliance to prove they are IR35 compliant.
tabling member constituency	Glasgow South
tabling member printed	Stewart Malcolm McDonald
uin	45213
answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>The off-payroll working rules (commonly known as IR35) have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same Income Tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>Following reforms in 2017 and 2021, public authorities and medium and large-sized clients in the private sector are responsible for deciding if the off-payroll working rules apply to an engagement.</p><p> </p><p>Organisations must take reasonable care when making status determinations under the rules and are already required to issue a Status Determination Statement (SDS) for all contractors determined to be working like an employee. Failure to take reasonable care will result in the organisation becoming responsible for the worker’s Income Tax and National Insurance Contributions.</p><p> </p><p>HMRC has undertaken extensive activity to support organisations in operating the rules correctly and have published their <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35" target="_blank">compliance strategy</a> for dealing with non-compliance.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/09/2022 12:54:52 answering member 4517 label Biography information for Lucy Frazer
tabling member	4461 label Biography information for Stewart Malcolm McDonald

1504063

registered interest
date	02/09/2022
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, when his Department will publish a summary of the responses to its November 2021 consultation on the umbrella company market.
tabling member constituency	Solihull
tabling member printed	Julian Knight
uin	45854
answer	answer is ministerial correction date of answer 16/09/2022 answer text <p>The Government ran a 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, which was issued jointly by HM Treasury, HMRC, and the Department for Business, Energy, and Industrial Strategy, closed on 22 February 2022. Government officials across 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 North East Bedfordshire answering member printed Richard Fuller question first answered 16/09/2022 11:25:37 answering member 3912 label Biography information for Richard Fuller
tabling member	4410 label Biography information for Julian Knight

1489327

registered interest
date	14/07/2022
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 a timeframe for when his Department will respond to the call for evidence on the umbrella company market.
tabling member constituency	Leeds West
tabling member printed	Rachel Reeves
uin	36750
answer	answer is ministerial correction date of answer 19/07/2022 answer text <p>The Government recently ran a 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, which was issued jointly by HM Treasury, HMRC and BEIS, closed on 22 February 2022. 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 Havant answering member printed Alan Mak question first answered 19/07/2022 07:12:55 answering member 4484 label Biography information for Alan Mak
tabling member	4031 label Biography information for Rachel Reeves