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1134500

	registered interest
	date	25/06/2019
	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 he has made of whether the Check Employment Status for Tax tool is fit-for-purpose ahead of the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269111
	answer	answer is ministerial correction date of answer 03/07/2019 answer text Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed CEST to help all engagers and individuals to determine employment status and decide whether the off-payroll rules apply.<p> </p>HMRC’s CEST service has been rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with their guidance.<p> </p>HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:42:55 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134460

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Capital Gains Tax: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, for what reason the application of Capital Gains Tax relief on trees from which private owners of established conifer woodland benefit after the first 10 years.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269073
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Where businesses dispose of assets, they may qualify for capital gains tax relief if the proceeds are reinvested in new business assets (known as Business Asset Rollover Relief). Land used for “short rotation coppice” (i.e. cutting back a tree at intervals of less than 10 years to harvest the stems) is defined by statute as land used for farming activities. Forestry businesses on woodland where trees are felled less frequently may still qualify for this relief, where they can demonstrate that the woodland is managed on a commercial basis and with a view to the realisation of profits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 13:55:38 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1134498

	registered interest
	date	25/06/2019
	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 he has made of the effect of the changes to IR35 off-payroll rules on the public sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269110
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269112 269113 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134501

	registered interest
	date	25/06/2019
	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 steps he is taking to tackle stakeholder's concerns regarding the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269112
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269113 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134502

	registered interest
	date	25/06/2019
	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 steps he is taking to support contracting and the flexible economy following the roll out of IR35.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269113
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269112 269114 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134503

	registered interest
	date	25/06/2019
	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, whether he plans to pause the roll-out of the off-payroll tax to the private sector.
	tabling member constituency	Hornsey and Wood Green
	tabling member printed	Catherine West
	uin	269114
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They are designed to ensure that individuals pay a fair amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority. The Government has monitored the public sector reform of the off-payroll working rules through independent research, engagement with the public sector and analysis of HMRC data.</p><p> </p><p>Evidence shows the changes are having the desired effect. Compliance is increasing, with an estimated £550 million in additional employment taxes being raised over the first 12 months without damaging the flexibility of the labour market.</p><p> </p><p>Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.</p><p> </p><p>The Government listened to stakeholder views during the consultation, and decided the reform will not apply to the smallest 1.5 million businesses. Large and medium businesses will have longer to adjust, with the changes being introduced in April 2020. There are no plans to delay implementation beyond that date.</p><p> </p><p>The Government consulted on the detailed operation of the reform earlier this year, and met over 100 affected businesses and their representatives. The Government is considering the responses to that consultation and will publish its response in due course.</p><p> </p><p>The Government recognises the importance of contracting and the flexible economy. The off-payroll working rules do not affect the self-employed and will not stop anyone working through a company. Independent research in to the changes made to the public sector did not indicate any major disruption and there is no evidence that these changes will have an adverse effect on the flexible economy.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 269110 269112 269113 question first answered 03/07/2019 14:07:54 answering member 3991 label Biography information for Jesse Norman
	tabling member	4523 label Biography information for Catherine West

1134527

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Freezing of Assets: Libya
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much tax was taken by HM Treasury on the interest accrued on Libyan assets frozen in UK banks in each of the years since 2010; and if he will make a statement.
	tabling member constituency	North Down
	tabling member printed	Lady Hermon
	uin	269004
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>The Government’s response of 24 June to the Northern Ireland Affairs Committee report (on Government support for UK victims of IRA attacks that used Qadhafi-supplied Semtex and weapons) set out the information the Government had obtained about tax receipts derived from frozen Libyan assets held in UK banks. The response states: “Around £17 million has been received in total since the start of the 2016-17 tax year. HMRC currently receives around £5 million each year.”</p><p> </p><p>Information on the tax taken on interest accrued on Libyan assets frozen in UK banks is not held centrally within government and would involve disproportionate costs to collect and collate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 16:14:21 answering member 3991 label Biography information for Jesse Norman
	tabling member	1437 label Biography information for Lady Hermon

1134441

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether HMRC has plans to publish its correspondence with (a) tax payers and (b) agents.
	tabling member constituency	Bootle
	tabling member printed	Peter Dowd
	uin	269070
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>HMRC have no plans to publish their correspondence with tax payers and agents.</p><p> </p><p>HM Revenue and Customs are bound by a strict duty of confidentiality with respect to all of the information they hold in connection with their functions. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC’s functions, through specific ‘legislative gateways’ or with a person’s consent.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:34:49 answering member 3991 label Biography information for Jesse Norman
	tabling member	4397 label Biography information for Peter Dowd

1134577

	registered interest
	date	25/06/2019
	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 recent assessment he has made of the adequacy of the Check Employment Status for Tax Tool ahead the roll-out of the Off-Payroll rules to the private sector.
	tabling member constituency	Reigate
	tabling member printed	Crispin Blunt
	uin	268953
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed CEST to help all engagers and individuals to determine employment status and decide whether the off-payroll rules apply.</p><p> </p><p>HMRC’s CEST service has been rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with their guidance.</p><p> </p><p>HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:08:15 answering member 3991 label Biography information for Jesse Norman
	tabling member	104 label Biography information for Crispin Blunt

1134595

	registered interest
	date	25/06/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Private Education
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the money retained by private schools as a result of the VAT exemption on private school fees in 2017-18.
	tabling member constituency	Leeds North West
	tabling member printed	Alex Sobel
	uin	269137
	answer	answer is ministerial correction date of answer 03/07/2019 answer text <p>Although no VAT is charged on private school fees, private schools cannot recover VAT on their related costs. There is therefore no money retained as a direct result of the VAT exemption on private school fees.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/07/2019 14:04:57 answering member 3991 label Biography information for Jesse Norman
	tabling member	4658 label Biography information for Alex Sobel