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>
To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual\u2019s employment status from the individual\u2019s 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>
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>
Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.<\/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>
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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "269112"} , {"_value" : "269113"} , {"_value" : "269114"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:07:54.44Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_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 assessment he has made of the effect of the changes to IR35 off-payroll rules on the public sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "269110"} , {"_about" : "http://data.parliament.uk/resources/1134500", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134500/answer", "answerText" : {"_value" : "Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC\u2019s 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>HMRC\u2019s 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>HMRC continue to enhance CEST in response to stakeholders\u2019 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\u2019 and businesses\u2019 needs."} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:42:55.393Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_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 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "269111"} , {"_about" : "http://data.parliament.uk/resources/1134501", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134501/answer", "answerText" : {"_value" : "
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>
To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual\u2019s employment status from the individual\u2019s 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>
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>
Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.<\/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>
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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "269110"} , {"_value" : "269113"} , {"_value" : "269114"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:07:54.5Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_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 steps he is taking to tackle stakeholder's concerns regarding the roll-out of the off-payroll rules to the private sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "269112"} , {"_about" : "http://data.parliament.uk/resources/1134502", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134502/answer", "answerText" : {"_value" : "
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>
To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual\u2019s employment status from the individual\u2019s 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>
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>
Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.<\/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>
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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "269110"} , {"_value" : "269112"} , {"_value" : "269114"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:07:54.563Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_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 steps he is taking to support contracting and the flexible economy following the roll out of IR35.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "269113"} , {"_about" : "http://data.parliament.uk/resources/1134503", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134503/answer", "answerText" : {"_value" : "
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>
To address widespread non-compliance, the rules were reformed in the public sector to shift responsibility for assessing the individual\u2019s employment status from the individual\u2019s 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>
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>
Following consultation, the Government announced at Budget 2018 that it will extend this reform to all medium and large organisations.<\/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>
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>
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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "269110"} , {"_value" : "269112"} , {"_value" : "269113"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T14:07:54.61Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-25", "_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, whether he plans to pause the roll-out of the off-payroll tax to the private sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "269114"} , {"_about" : "http://data.parliament.uk/resources/1134195", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134195/answer", "answerText" : {"_value" : "
The government is considering the recommendations of the Independent Affordability Review of Crossrail 2, and will consider the business case for the project and next steps at the Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3996", "label" : {"_value" : "Biography information for Andrew Jones"} } , "answeringMemberConstituency" : {"_value" : "Harrogate and Knaresborough"} , "answeringMemberPrinted" : {"_value" : "Andrew Jones"} , "dateOfAnswer" : {"_value" : "2019-06-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-27T14:21:10.643Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-06-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Crossrail 2 Line"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, if he will set out a timetable for a decision on the Crossrail 2 scheme\u2019s future following TfL's submission of a revised Strategic Outline Business Case for Crossrail 2 taking in the recommendations of the Independent Affordability Review.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "268582"} , {"_about" : "http://data.parliament.uk/resources/1134196", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134196/answer", "answerText" : {"_value" : "
The Department for Transport\u2019s current position is to not update safeguarding directions for the proposed Crossrail 2 route before Government agrees to a route and the findings of the Crossrail 2 Independent Affordability Review are reflected. The Department keeps the need for safeguarding under constant review to ensure that the proposed route of Crossrail 2 can be protected in a cost-effective manner. The Department will consider the business case for Crossrail 2 and next steps at the Spending Review.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3996", "label" : {"_value" : "Biography information for Andrew Jones"} } , "answeringMemberConstituency" : {"_value" : "Harrogate and Knaresborough"} , "answeringMemberPrinted" : {"_value" : "Andrew Jones"} , "dateOfAnswer" : {"_value" : "2019-06-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-27T14:23:33.53Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-06-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Crossrail 2 Line"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, when he plans to review the safeguarding directions for Crossrail 2.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4523", "label" : {"_value" : "Biography information for Catherine West"} } , "tablingMemberConstituency" : {"_value" : "Hornsey and Wood Green"} , "tablingMemberPrinted" : [{"_value" : "Catherine West"} ], "uin" : "268583"} , {"_about" : "http://data.parliament.uk/resources/1134200", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134200/answer", "answerText" : {"_value" : "
The Office of Rail and Road (ORR) publishes data on the number of rail passenger journeys by train operator and sector. However, passenger journeys at a route or line level are not available.<\/p>
<\/strong><\/p> Greater Anglia and CrossCountry operate services on the West Anglia Main Line. Data for the total number of passenger journeys made on these operators are provided in the table below:<\/p> <\/strong><\/p> Table 1: Passenger journeys on Greater Anglia and CrossCountry (millions), 2011-12 to 2018-19<\/strong><\/p> Financial year<\/strong><\/p><\/td> CrossCountry passenger journeys (millions)<\/strong><\/p><\/td> Greater Anglia passenger journeys (millions)<\/strong><\/p><\/td><\/tr> 2011-12<\/strong><\/p><\/td> 33.0<\/p><\/td> 122.8<\/p><\/td><\/tr> 2012-13<\/strong><\/p><\/td> 33.4<\/p><\/td> 126.4<\/p><\/td><\/tr> 2013-14<\/strong><\/p><\/td> 34.2<\/p><\/td> 135.2<\/p><\/td><\/tr>