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992655

	registered interest
	date	22/10/2018
	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, how much HMRC have (a) paid out to individuals overtaxed and (b) written off due to the Check employment status for tax service making incorrect employment status determinations.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	182128
	answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The Check Employment Status for Tax (CEST) digital service is a part of a package of guidance and support that helps customers to determine employment status. Its use is not mandatory, however, if it is completed correctly and in accordance with our guidance and HM Revenue and Customs (HMRC) will stand by the result. HMRC has not paid out or written off any tax due to determinations made by CEST.</p><p> </p><p> </p><p>There are existing processes for workers to review employment status decisions. Off-payroll workers in the public sector, found to be within the off-payroll working rules (IR35), who believe they have been wrongly classified should first take this up with their engager whose responsibility it is to make the determination. The existing process can be found on gov.uk: <a href="https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules" target="_blank">https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules</a></p><p> </p><p>In the last ten years HMRC has taken twelve IR35 cases to tribunal. They have lost in nine of the cases. The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.</p><p> </p><p>Off-payroll working litigation is carried out by a number of HMRC teams. These teams are also involved in other tax litigation and as a result, we do not hold specific information relating to the cost of off-payroll working court cases in the last five years.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 182129 182148 182149 question first answered 25/10/2018 15:06:26 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

992656

	registered interest
	date	22/10/2018
	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 introduce to HMRC an internal appeals process to allow workers to challenge an employment status determination.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	182129
	answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The Check Employment Status for Tax (CEST) digital service is a part of a package of guidance and support that helps customers to determine employment status. Its use is not mandatory, however, if it is completed correctly and in accordance with our guidance and HM Revenue and Customs (HMRC) will stand by the result. HMRC has not paid out or written off any tax due to determinations made by CEST.</p><p> </p><p> </p><p>There are existing processes for workers to review employment status decisions. Off-payroll workers in the public sector, found to be within the off-payroll working rules (IR35), who believe they have been wrongly classified should first take this up with their engager whose responsibility it is to make the determination. The existing process can be found on gov.uk: <a href="https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules" target="_blank">https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules</a></p><p> </p><p>In the last ten years HMRC has taken twelve IR35 cases to tribunal. They have lost in nine of the cases. The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.</p><p> </p><p>Off-payroll working litigation is carried out by a number of HMRC teams. These teams are also involved in other tax litigation and as a result, we do not hold specific information relating to the cost of off-payroll working court cases in the last five years.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 182128 182148 182149 question first answered 25/10/2018 15:06:26 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

992752

	registered interest
	date	22/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Appeals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 October 2018 to Question 178495 on Tax Avoidance, how many IR35 tribunal cases were unsuccessful in each of the last ten years.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	182148
	answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The Check Employment Status for Tax (CEST) digital service is a part of a package of guidance and support that helps customers to determine employment status. Its use is not mandatory, however, if it is completed correctly and in accordance with our guidance and HM Revenue and Customs (HMRC) will stand by the result. HMRC has not paid out or written off any tax due to determinations made by CEST.</p><p> </p><p> </p><p>There are existing processes for workers to review employment status decisions. Off-payroll workers in the public sector, found to be within the off-payroll working rules (IR35), who believe they have been wrongly classified should first take this up with their engager whose responsibility it is to make the determination. The existing process can be found on gov.uk: <a href="https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules" target="_blank">https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules</a></p><p> </p><p>In the last ten years HMRC has taken twelve IR35 cases to tribunal. They have lost in nine of the cases. The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.</p><p> </p><p>Off-payroll working litigation is carried out by a number of HMRC teams. These teams are also involved in other tax litigation and as a result, we do not hold specific information relating to the cost of off-payroll working court cases in the last five years.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 182128 182129 182149 question first answered 25/10/2018 15:06:26 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

992753

	registered interest
	date	22/10/2018
	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 the cost to the public purse has been on IR35 court cases in each of the last five years.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	182149
	answer	answer is ministerial correction date of answer 25/10/2018 answer text <p>The Check Employment Status for Tax (CEST) digital service is a part of a package of guidance and support that helps customers to determine employment status. Its use is not mandatory, however, if it is completed correctly and in accordance with our guidance and HM Revenue and Customs (HMRC) will stand by the result. HMRC has not paid out or written off any tax due to determinations made by CEST.</p><p> </p><p> </p><p>There are existing processes for workers to review employment status decisions. Off-payroll workers in the public sector, found to be within the off-payroll working rules (IR35), who believe they have been wrongly classified should first take this up with their engager whose responsibility it is to make the determination. The existing process can be found on gov.uk: <a href="https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules" target="_blank">https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules</a></p><p> </p><p>In the last ten years HMRC has taken twelve IR35 cases to tribunal. They have lost in nine of the cases. The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.</p><p> </p><p>Off-payroll working litigation is carried out by a number of HMRC teams. These teams are also involved in other tax litigation and as a result, we do not hold specific information relating to the cost of off-payroll working court cases in the last five years.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 182128 182129 182148 question first answered 25/10/2018 15:06:26 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

986399

	registered interest
	date	12/10/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Appeals
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many IR35 tribunal cases HMRC has lost in the last 12 months.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	178495
	answer	answer is ministerial correction date of answer 18/10/2018 answer text <p>There have been three off-payroll working (IR35) tribunal cases in the last 12 months. HMRC lost two of these cases.</p><p> </p><p>The vast majority of the decisions on status are straightforward and do not involve litigation. It is right that HMRC litigates more finely balanced cases, particularly where they are complex or unusual.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 18/10/2018 14:27:14 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

986402

	registered interest
	date	12/10/2018
	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 review the check employment status for tax tool to ensure that it’s results are aligned with case law.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	178496
	answer	answer is ministerial correction date of answer 22/10/2018 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>CEST results are aligned with case law. Its results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases. HMRC published the list of cases that were used to test the accuracy of CEST on <a href="http://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development" target="_blank">www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development</a>.</p><p> </p><p>CEST was rigorously tested throughout development with input from external stakeholders prior to release. The accuracy of CEST was checked as part of that process.</p><p> </p><p>CEST was developed in accordance with government data standards. Government Digital Services (GDS) standards assessments are only required for transactional services. Because CEST is a tool for guidance purposes, and not a transactional service, a GDS assessment was not appropriate.</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, more detailed guidance and support is available.</p><p> </p><p>HMRC continues to improve the CEST tool and is working with stakeholders to better understand the points raised about CEST in responses to the recent consultation on addressing non-compliance with the off-payroll working rules in the private sector.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 178497 178502 question first answered 22/10/2018 15:57:00 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

986403

	registered interest
	date	12/10/2018
	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 conduct an assessment of the check employment status for tax tool to determine whether it meets Government digital service standards.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	178497
	answer	answer is ministerial correction date of answer 22/10/2018 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>CEST results are aligned with case law. Its results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases. HMRC published the list of cases that were used to test the accuracy of CEST on <a href="http://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development" target="_blank">www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development</a>.</p><p> </p><p>CEST was rigorously tested throughout development with input from external stakeholders prior to release. The accuracy of CEST was checked as part of that process.</p><p> </p><p>CEST was developed in accordance with government data standards. Government Digital Services (GDS) standards assessments are only required for transactional services. Because CEST is a tool for guidance purposes, and not a transactional service, a GDS assessment was not appropriate.</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, more detailed guidance and support is available.</p><p> </p><p>HMRC continues to improve the CEST tool and is working with stakeholders to better understand the points raised about CEST in responses to the recent consultation on addressing non-compliance with the off-payroll working rules in the private sector.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 178496 178502 question first answered 22/10/2018 15:57:01 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

986412

	registered interest
	date	12/10/2018
	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 testing his Department has conducted on the accuracy of the check employment status for tax tool.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	178502
	answer	answer is ministerial correction date of answer 22/10/2018 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>CEST results are aligned with case law. Its results have been tested by HM Revenue and Customs (HMRC) against known case law and settled cases. HMRC published the list of cases that were used to test the accuracy of CEST on <a href="http://www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development" target="_blank">www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development</a>.</p><p> </p><p>CEST was rigorously tested throughout development with input from external stakeholders prior to release. The accuracy of CEST was checked as part of that process.</p><p> </p><p>CEST was developed in accordance with government data standards. Government Digital Services (GDS) standards assessments are only required for transactional services. Because CEST is a tool for guidance purposes, and not a transactional service, a GDS assessment was not appropriate.</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, more detailed guidance and support is available.</p><p> </p><p>HMRC continues to improve the CEST tool and is working with stakeholders to better understand the points raised about CEST in responses to the recent consultation on addressing non-compliance with the off-payroll working rules in the private sector.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 178496 178497 question first answered 22/10/2018 15:57:01 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

969110

	registered interest
	date	06/09/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much money has been raised for the public purse from VAT on sanitary products in each of the last three years; and how much funding has been distributed to charities through the Tampon Tax Fund by region.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	171352
	answer	answer is ministerial correction date of answer 14/09/2018 answer text <p>Sanitary products are subject to the 5% reduced rate of VAT, the lowest rate permitted under current EU VAT rules. Until the UK leaves the EU, we remain a full member with all of the rights and obligations that membership entails. Finance Act 2016 included legislation to introduce a zero rate of VAT for sanitary products at the earliest opportunity.</p><p> </p><p>HMRC estimates that VAT receipts from the sale of sanitary products are approximately £15m in each of the last three years. In 2015, the Government announced a new fund awarding an equivalent £15 million a year to projects that improve the lives of vulnerable and disadvantaged women and girls. Since 2016, over eighty charities have been allocated grants totalling £47 million from this Tampon Tax Fund.</p><p> </p><p>The Tampon Tax Fund is UK-wide and many of the projects operate across the UK. We do not have a breakdown of the allocation by region. Earlier this year, the Department for Digital, Culture, Media &amp; Sport announced the ten projects from across the UK receiving the latest round of funding. Details of these awards are available on the gov.uk website at: <a href="https://www.gov.uk/government/news/women-and-girls-set-to-benefit-from-15-million-tampon-tax-fund" target="_blank">https://www.gov.uk/government/news/women-and-girls-set-to-benefit-from-15-million-tampon-tax-fund</a>.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/09/2018 11:27:41 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris

867374

	registered interest
	date	20/03/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Correspondence
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what quality control and safeguards his Department has in place to ensure that errors in HMRC tax correspondence are identified.
	tabling member constituency	Easington
	tabling member printed	Grahame Morris
	uin	133349
	answer	answer is ministerial correction date of answer 28/03/2018 answer text <p>HMRC has procedures in place to ensure that outputs are accurate based on the information available to the Department at the time.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2018 10:28:17 answering member 3935 label Biography information for Mel Stride
	tabling member	3973 label Biography information for Grahame Morris