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1519851

registered interest
date	10/10/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of introducing an alternative tax arrangement for payments made by employers to help support their employees with increases in the cost of living.
tabling member constituency	Ellesmere Port and Neston
tabling member printed	Justin Madders
uin	59854
answer	answer is ministerial correction date of answer 18/10/2022 answer text <p>The Government understands that people across the UK are worried about the cost of living, and has taken decisive action to get households and businesses through this winter and the next.</p><p>Introducing a tax relief on bonuses or discretionary payments could risk tax avoidance in circumstances where individuals are able to set artificially low contracted hours in order to benefit from additional tax-free payments.</p><p>The Government remains committed to managing the public finances in a disciplined and responsible way by targeting support where it is most needed. Tax reliefs are difficult to target in this way; they are of greatest benefit to those paying higher rates of tax while low-earning individuals benefit less or not at all.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 18/10/2022 16:01:57 answering member 3912 label Biography information for Richard Fuller
tabling member	4418 label Biography information for Justin Madders

1490174

registered interest
date	18/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what progress his Department has made on implementing the recommendation of the Taylor Review on ensuring that the taxation of labour is consistent across all employment forms.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	38641
answer	answer is ministerial correction date of answer 25/07/2022 answer text <p>The Government recognises that differences in tax treatment for individuals across employment forms can have a fiscal impact and affect how people and businesses choose to provide or take on labour.</p><p> </p><p>Good progress has been made in ensuring different forms of labour are taxed more consistently by, for example, addressing non-compliance with the off-payroll working rules, also known as IR35, which are designed to ensure that individuals working like employees but through their own company, usually a personal service company, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The Government announced a 1.25 percentage point increase in all dividend tax rates alongside the Health and Social Care levy, to ensure that those with dividend income make a contribution on that income in line with the contribution made by employees and the self-employed on their earnings.</p><p> </p><p>The Government continues to keep all aspect of the tax system under review and any decisions on future changes will be taken as part of future fiscal events and in the context of wider public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/07/2022 09:05:03 answering member 4517 label Biography information for Lucy Frazer
tabling member	4006 label Biography information for Dr Matthew Offord

1177354

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to ensure that policies to tackle disguised employment do not adversely affect genuine contractors.
tabling member constituency	North West Durham
tabling member printed	Mr Richard Holden
uin	14749
answer	answer is ministerial correction date of answer 13/02/2020 answer text <p>Government policies to tackle disguised employment only apply to individuals who are working like employees under the current employment status tests. They do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>HMRC are committed to working with organisations to ensure changes to the rules are introduced correctly. This includes:</p><ul><li>An enhanced version of the Check Employment Status for Tax tool</li><li>Webinars for tax agents</li><li>Online guidance</li><li>Targeted communications for organisations affected.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/02/2020 10:55:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4813 label Biography information for Mr Richard Holden

1177355

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to ensure that policies on tackling disguised employment do not encourage the contracting of work to overseas or foreign contractors where HMRC has more limited powers.
tabling member constituency	North West Durham
tabling member printed	Mr Richard Holden
uin	14750
answer	answer is ministerial correction date of answer 13/02/2020 answer text <p>Government policies to tackle disguised employment only apply to individuals who are working like employees under the current employment status tests. They do not apply to the self-employed or stop anyone working through their own company.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/02/2020 10:56:57 answering member 3991 label Biography information for Jesse Norman
tabling member	4813 label Biography information for Mr Richard Holden

1176132

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the timescale is for the completion of the review of IR35 tax regulations.
tabling member constituency	Belfast East
tabling member printed	Gavin Robinson
uin	12421
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The review of the off-payroll working rules reform (also known as IR35) was announced on 7 January 2020. As set out at Budget 2018, the reform is due to be extended to medium and large organisations in all sectors from 6 April 2020. The review is looking to determine if any further steps can be taken to ensure smooth and successful implementation of the reform. The review will conclude by mid-February 2020, after which point the recommendations will be made public.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 08:52:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4360 label Biography information for Gavin Robinson

1139358

registered interest
date	16/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 July 2019 to Question 268953 on Employment: Taxation, which elements of the Check Employment Status for Tax (CEST) online guidance tool were tested; how were they tested; and who tested them.
tabling member constituency	Reigate
tabling member printed	Crispin Blunt
uin	277599
answer	answer is ministerial correction date of answer 23/07/2019 answer text <p>All elements of the Check Employment Status for Tax service (CEST) were thoroughly tested.</p><p> </p><p>In a series of workshops, officials and external experts, including lawyers, tax and IT professionals, developed the set of rules that underpin the tool. The workshop participants agreed the key relevant facts and points of law and then tested the rules that went into the tool to ensure it gave the correct answer. Those rules were then tested against live and settled cases.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/07/2019 15:50:26 answering member 3991 label Biography information for Jesse Norman
tabling member	104 label Biography information for Crispin Blunt

947393

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
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 extent to which the Check Employment Status for Tax tool aligns with (a) case law relating to the test of mutuality of obligation used to establish that an employment relationship exists and (b) other such case law; and if he will make a statement.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	168138
answer	answer is ministerial correction date of answer 07/09/2018 answer text <p>The Check Employment Status for Tax (CEST) service is designed to determine whether an existing or future contract will be one of employment or self-employment.</p><p> </p><p>The CEST digital service was rigorously tested throughout development, in accordance with government data standards and with input from external stakeholders, prior to release. The accuracy of CEST was checked as part of that process. Results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases.</p><p> </p><p>HMRC continues to work with stakeholders to understand their experiences of CEST and ensure that it works effectively.</p><p> </p><p>HMRC will stand by the result of CEST, provided the information entered is accurate and in line with HMRC guidance. CEST gives an answer in 85% of cases, and where it does not, people can call a dedicated HMRC helpline staffed by specialists who can give them further advice.</p><p> </p><p>HMRC has published its position on Mutuality of Obligation (MoO), and how it interacts with the CEST service: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf</a></p><p> </p><p>HMRC has published the list of cases that were used to test the accuracy of CEST: <a href="https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases" target="_blank">https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 168140 168144 question first answered 07/09/2018 10:00:21 answering member 3935 label Biography information for Mel Stride
tabling member	4430 label Biography information for Alison Thewliss

947396

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 July 2018 to Question 160282, what specific methods of testing have been used to assess the accuracy of the Check Employment Status for Tax; and whether regression testing has been used on that system.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	168140
answer	answer is ministerial correction date of answer 07/09/2018 answer text <p>The Check Employment Status for Tax (CEST) service is designed to determine whether an existing or future contract will be one of employment or self-employment.</p><p> </p><p>The CEST digital service was rigorously tested throughout development, in accordance with government data standards and with input from external stakeholders, prior to release. The accuracy of CEST was checked as part of that process. Results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases.</p><p> </p><p>HMRC continues to work with stakeholders to understand their experiences of CEST and ensure that it works effectively.</p><p> </p><p>HMRC will stand by the result of CEST, provided the information entered is accurate and in line with HMRC guidance. CEST gives an answer in 85% of cases, and where it does not, people can call a dedicated HMRC helpline staffed by specialists who can give them further advice.</p><p> </p><p>HMRC has published its position on Mutuality of Obligation (MoO), and how it interacts with the CEST service: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf</a></p><p> </p><p>HMRC has published the list of cases that were used to test the accuracy of CEST: <a href="https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases" target="_blank">https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 168138 168144 question first answered 07/09/2018 10:00:21 answering member 3935 label Biography information for Mel Stride
tabling member	4430 label Biography information for Alison Thewliss

947400

registered interest
date	24/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 July 2018 to Question 160282, whether he plans to publish the results of accuracy tests performed on the Check Employment Status for Tax tool.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	168144
answer	answer is ministerial correction date of answer 07/09/2018 answer text <p>The Check Employment Status for Tax (CEST) service is designed to determine whether an existing or future contract will be one of employment or self-employment.</p><p> </p><p>The CEST digital service was rigorously tested throughout development, in accordance with government data standards and with input from external stakeholders, prior to release. The accuracy of CEST was checked as part of that process. Results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases.</p><p> </p><p>HMRC continues to work with stakeholders to understand their experiences of CEST and ensure that it works effectively.</p><p> </p><p>HMRC will stand by the result of CEST, provided the information entered is accurate and in line with HMRC guidance. CEST gives an answer in 85% of cases, and where it does not, people can call a dedicated HMRC helpline staffed by specialists who can give them further advice.</p><p> </p><p>HMRC has published its position on Mutuality of Obligation (MoO), and how it interacts with the CEST service: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/722316/HMRC_paper_on_Mutuality_of_Obligation.pdf</a></p><p> </p><p>HMRC has published the list of cases that were used to test the accuracy of CEST: <a href="https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases" target="_blank">https://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases</a></p><p> </p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 168138 168140 question first answered 07/09/2018 10:00:21 answering member 3935 label Biography information for Mel Stride
tabling member	4430 label Biography information for Alison Thewliss

934216

registered interest
date	03/07/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what recent assessment his Department has made of the accuracy of the Check Employment Status for Tax service.
tabling member constituency	Glasgow Central
tabling member printed	Alison Thewliss
uin	160282
answer	answer is ministerial correction date of answer 11/07/2018 answer text <p>The check employment status for tax (CEST) digital service was rigorously tested throughout development, with input from external stakeholders, in accordance with government data standards.</p><p> </p><p>Provided the correct information is entered and HMRC guidance is followed, it will provide a status determination in the vast majority of cases, which HMRC will stand by. Where CEST does not generate an answer, customers are then able to call a dedicated helpline staffed by specialists who can give them further advice.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 11/07/2018 09:33:02 answering member 3935 label Biography information for Mel Stride
tabling member	4430 label Biography information for Alison Thewliss