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1147880

registered interest
date	02/10/2019
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 Financial Secretary to the Treasury, how HMRC established its estimate that nine out of 10 contractors are not compliant with current off-payroll working rules in the private sector.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293521
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293522 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147882

registered interest
date	02/10/2019
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 progress HMRC has made on improving the Check Employment Status for Tax digital service.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293522
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293523 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147883

registered interest
date	02/10/2019
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 HMRC has made of the potential loss of tax revenue resulting from a blanket determination of the tax status of individual contractors by private companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293523
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293522 293524 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147884

registered interest
date	02/10/2019
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 progress HMRC has made on establishing a status disagreement process to ensure that contractors can raise concerns directly with client companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	293524
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.</p><p> </p><p>HMRC’s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.</p><p> </p><p>HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.</p><p> </p><p>HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p><p> </p><p>The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: <a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 293521 293522 293523 question first answered 07/10/2019 14:03:57 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1147888

registered interest
date	02/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many and what proportion of taxpayers were in each tax bracket who were contacted by HMRC in respect of tax compliance checks.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	293714
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The information requested is not available.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/10/2019 13:51:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1147907

registered interest
date	02/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	British Nationals Abroad: EU Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what additional checks there will be for UK passport holders arriving into an EU country in the event that the UK leaves the EU without a deal.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	293484
answer	answer is ministerial correction date of answer 07/10/2019 answer text The EU has confirmed that UK passport holders will be treated as third country nationals under the Schengen Borders Code, which mandates additional checks, including questioning and wet stamping of passports.<p> </p>If the UK leaves the EU without a deal, UK passport holders will be eligible for visa-free travel to the EU for periods of up to 90 days within a 180-day period. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/10/2019 14:02:00 answering member 3991 label Biography information for Jesse Norman
tabling member	1436 label Biography information for Paul Farrelly

1147925

registered interest
date	02/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Redundancy Pay
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 effect of the inclusion of pension strain within the £95,000 cap on public sector exit payments on long-serving public servants on low to middle salaries.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	293443
answer	answer is ministerial correction date of answer 07/10/2019 answer text <p>The government was clear during the passage of the primary legislation that the cap will have no impact on the majority of public sector workers. We do however accept that there will be some circumstances where it is necessary or desirable to relax the cap. As such, a waiver system is in place for use in exceptional situations, including where imposing the cap would cause genuine hardship.</p><p> </p><p>An impact assessment was conducted and published in the 2016 consultation ahead of the primary legislation. This impact assessment took the inclusion of pension strain into account and can be found <a href="https://www.gov.uk/government/consultations/consultation-on-a-public-sector-exit-payment-cap/consultation-on-a-public-sector-exit-payment-cap#impact-analysis" target="_blank">here</a>. A further equalities assessment will be conducted on the final version of the regulations. The government is currently considering responses to the consultation on the draft regulations to implement the public sector exit payment cap and will respond to the consultation in due course.</p><p> </p><p>The government believes it is right to include all payments related to exit within the cap. The cap does not affect any pension that a person has earned through their years of service or have any impact on accrued pension rights. The cap ensures additional contribution to that pension made by the employer to fund early access to a pension is limited to no more than £95,000, on account these costs are ultimately funded by the taxpayer.</p> answering member constituency Richmond (Yorks) answering member printed Rishi Sunak question first answered 07/10/2019 10:03:10 answering member 4483 label Biography information for Rishi Sunak
tabling member	298 label Biography information for Steve McCabe

1147948

registered interest
date	02/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Fossil Fuels: VAT
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 potential merits of reviewing reduced VAT on heating fuels deriving from fossil fuels.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	293486
answer	answer is ministerial correction date of answer 08/10/2019 answer text <p>The Government has no plans to increase the rate of VAT on fuels used for household energy.</p><p> </p><p>However, all taxes are kept under review and decisions on tax are considered as part of the normal fiscal policy making process.</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 08/10/2019 07:57:46 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	1436 label Biography information for Paul Farrelly