{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptShortName=Treasury&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&houseId=1&tablingMemberConstituency=Easington&_metadata=all&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=0&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1132097", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1132097/answer", "answerText" : {"_value" : "

I have received a letter from Andrew Stephenson MP outlining the changes the Scheme Trustees have requested. I am currently considering these and will respond in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-06-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-18T11:12:38.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Mineworkers' Pension Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he plans to take following the agreement by the House on Monday 10 June 2019 to the motion on the Mineworkers' Pension Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "264384"} , {"_about" : "http://data.parliament.uk/resources/1131277", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1131277/answer", "answerText" : {"_value" : "

The recently published Annual Statement on European Finances includes detailed information of the UK\u2019s receipts in Annex D. It can be found online at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/806613/HMT_2018_Annual_Statement_on_European_Finances_web.pdf<\/a><\/p>

<\/p>

HM Treasury does not hold information on the total level of European Union funding awarded to individual constituencies.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-17T12:24:21.477Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "EU Grants and Loans: Easington"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how much in EU funding Easington constituency has received in each of the last 10 years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "263133"} , {"_about" : "http://data.parliament.uk/resources/1131278", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1131278/answer", "answerText" : {"_value" : "

The Government has highlighted the UK\u2019s intention to explore a future relationship with the European Union, as well as a commitment to consider programmes which are in line with the UK\u2019s priorities on science, education and innovation such as Horizon 2020 and Erasmus and which will benefit all parts of the UK.<\/p>

The Government has also pledged to domestically replace some EU programmes such as structural funds, fisheries and agriculture if/when needed. The Government has committed to establish the UK Shared Prosperity Fund (UKSPF) after we have left the European Union and EU Structural Funds. The Government will put in place new, domestic, long-term arrangements to support the UK\u2019s fishing industry from 2021, through the creation of four new schemes comparable to EMFF to deliver funding for each nation. Details of the operation and priorities of both Funds will be announced following the Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-17T15:16:36.09Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "EU Grants and Loans: Easington"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make it his policy to guarantee funding allocations to Easington constituency after the UK leaves the EU which (a) match or (b) exceed the current level of EU funding.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "263134"} , {"_about" : "http://data.parliament.uk/resources/992655", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/992655/answer", "answerText" : {"_value" : "

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>

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: https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules<\/a><\/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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "182129"} , {"_value" : "182148"} , {"_value" : "182149"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-25T15:06:26.373Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "182128"} , {"_about" : "http://data.parliament.uk/resources/992656", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/992656/answer", "answerText" : {"_value" : "

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>

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: https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules<\/a><\/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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "182128"} , {"_value" : "182148"} , {"_value" : "182149"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-25T15:06:26.42Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "182129"} , {"_about" : "http://data.parliament.uk/resources/992752", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/992752/answer", "answerText" : {"_value" : "

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>

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: https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules<\/a><\/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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "182128"} , {"_value" : "182129"} , {"_value" : "182149"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-25T15:06:26.313Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Appeals"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "182148"} , {"_about" : "http://data.parliament.uk/resources/992753", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/992753/answer", "answerText" : {"_value" : "

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>

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: https://www.gov.uk/guidance/ir35-find-out-if-it-applies#further-help-with-the-off-payroll-working-rules<\/a><\/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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "182128"} , {"_value" : "182129"} , {"_value" : "182148"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-25T15:06:26.483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "182149"} , {"_about" : "http://data.parliament.uk/resources/986399", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/986399/answer", "answerText" : {"_value" : "

There have been three off-payroll working (IR35) tribunal cases in the last 12 months. HMRC lost two of these cases.<\/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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-18T14:27:14.287Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working: Appeals"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many IR35 tribunal cases HMRC has lost in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "178495"} , {"_about" : "http://data.parliament.uk/resources/986402", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/986402/answer", "answerText" : {"_value" : "

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>

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 www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development<\/a>.<\/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>

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>

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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "178497"} , {"_value" : "178502"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-22T15:57:00.993Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will review the check employment status for tax tool to ensure that it\u2019s results are aligned with case law.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "178496"} , {"_about" : "http://data.parliament.uk/resources/986403", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/986403/answer", "answerText" : {"_value" : "

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>

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 www.gov.uk/government/publications/cest-tool-tested-against-tax-cases/test-results-produced-after-cests-development<\/a>.<\/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>

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>

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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2018-10-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "178496"} , {"_value" : "178502"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-22T15:57:01.073Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "178497"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=1&houseId=1&tablingMemberConstituency=Easington&max-answer.questionFirstAnswered.=2019-06-18T15%3A03%3A47.607Z", "page" : 0, "startIndex" : 1, "totalResults" : 47, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }