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1181723

registered interest
date	02/03/2020
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 establish a statutory definition of the self-employed to better support status determinations for tax purposes under IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23423
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>Employment status is straightforward for the vast majority of people. HM Revenue and Customs (HMRC) developed the Check Employment Status for Tax (CEST) tool in 2017 in conjunction with tax specialists, contractors, and other stakeholders, to support businesses in applying the off-payroll working rules correctly. CEST was further enhanced in November 2019.</p><p>In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. For those more complex or finely balanced cases where CEST produces an undetermined outcome, HMRC provide detailed guidance and dedicated support, including in the Employment Status Manual: <a href="https://www.gov.uk/government/publications/employment-status-manual" target="_blank">https://www.gov.uk/government/publications/employment-status-manual</a>. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC's guidance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 14:44:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181733

registered interest
date	02/03/2020
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 accuracy of the Check Employment Status Tool in correctly identifying the employment status of individuals in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23436
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23435 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181734

registered interest
date	02/03/2020
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 his Department has made of the effectiveness of the enhanced Check Employment Status Tool in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23433
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23435 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181736

registered interest
date	02/03/2020
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 his Department has taken to improve the accuracy of the Check Employment Status Tool since November 2019.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23435
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1182051

registered interest
date	02/03/2020
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 until the House of Lords has completed its review.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	23512
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>As announced at Budget 2018, the reform of the off-payroll working rules will come into effect from April 2020. It is routine for the Finance Bill Sub-Committee of the House of Lords Economic Affairs Committee to inquire into the draft Finance Bill, focusing on specific areas of interest to the Sub-Committee.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 10:32:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day