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1307979

registered interest
date	12/04/2021
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 is taking to ensure that end-clients administer IR35 status accurately for contractors in instances where contractors are working in a genuinely independent manner.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	179085
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>HMRC are continuing to help businesses get determinations right. HMRC set up dedicated teams to provide education and support to all businesses, public bodies and charities affected by the off-payroll working reform. This includes topic-based webinars, workshops as well as targeted one-to-one calls with affected businesses.</p><p>This is further supported by updated off-payroll working guidance, online learning and attendance at stakeholder events.</p><p> </p><p>HMRC have also outlined how they will support customers to comply with the changes to the off-payroll working rules: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35</a>.</p><p> </p><p>HMRC developed the Check Employment Status for Tax (CEST) tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>CEST is a free service which was developed working closely with tax specialists, contractors and other stakeholders. It was tested rigorously against known case law and settled cases, and HMRC stand by its results if the tool is used in accordance with HMRC's guidance.</p><p> </p><p>The Government has also ensured there is a client-led status disagreement process where contractors and deemed employers can lodge a complaint, if they disagree on how a contractor has been categorised.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 14:03:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4069 label Biography information for Peter Aldous

1307981

registered interest
date	12/04/2021
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 HMRC has made an assessment of the potential merits of updating its CEST tool used for determining employment status to account for Mutuality of Obligation in the determination of independent contract work.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	179086
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>‘Mutuality of obligation’ (MoO) is a term often used to describe the basic obligations that exist between a hirer and a worker. These basic obligations are where the hirer is obliged to pay remuneration, of any kind, and the worker is obliged to provide their work or skill in return.</p><p> </p><p>MoO is important because without it there can be no contract for the supply of a worker. CEST does account for MoO on these terms and is clear in guidance to users that it can only be used to determine employment status for tax where there is such a contract in place. CEST then considers this contract, testing the employment status factors, and determines whether the engagement is more likely to be employed or self-employed for Income Tax and National Insurance contributions purposes.</p><p> </p><p>After receiving feedback during user testing, HMRC provided a link to guidance on MoO on CEST’s landing page to make this understanding clearer to users of the tool. The guidance can be found on GOV.UK: <a href="https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0543" target="_blank">https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0543</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 14:02:43 answering member 3991 label Biography information for Jesse Norman
tabling member	4069 label Biography information for Peter Aldous

1304924

registered interest
date	22/03/2021
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 on the mental health of people who are the subject of IR35 investigations; and what guidance his Department has issued to HMRC staff and officials on taking steps to avoid the harassment and intimidation of people subject to those investigations.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	173021
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>The current off-payroll working rules, often known as IR35, have been in place for many years and apply to individuals working through an intermediary, such as a limited company, for clients outside the public sector. Under these rules it is the individual’s intermediary that is responsible for determining their employment status for tax, and paying the appropriate tax and NICs to HMRC. HMRC may conduct compliance checks on these determinations and amounts paid.</p><p> </p><p>All HMRC staff receive training required to perform their duties. This includes training for staff working with customers who require extra support, including supporting those with mental health conditions.</p><p> </p><p>From 6 April 2021, the changes to the off-payroll working rules shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. Any liabilities arising from the application of the reformed rules rest with client organisations or agencies in the labour supply chain.</p><p> </p><p>If the rules apply, it is these parties that are responsible for deducting income tax and employee National Insurance contributions before paying the individual’s intermediary for the individual’s services, as would be the case for actual employees or agency workers</p><p> </p><p>HMRC have outlined how they will support taxpayers in complying with the changes to the off-payroll working rules: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35</a>.</p><p> </p><p>Where individuals are engaged by small client organisations outside the public sector, their intermediary will still be required to determine their status following the changes to the rules. HMRC’s compliance checks on these determinations will continue to be carried out by staff who have been trained to perform their duties, including where customers require extra support.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/03/2021 12:37:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1303981

registered interest
date	18/03/2021
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 estimate he has made of the number of (a) client businesses and (b) contractors working through personal service companies who will be affected by changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171748
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171749 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303982

registered interest
date	18/03/2021
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 business preparedness for implementing changes to IR35 from 6 April 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171749
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171750 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303983

registered interest
date	18/03/2021
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 estimate he has made of additional revenue to the Exchequer that will be raised by changes to IR35 from 6 April 2021..
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171750
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171751 171752 question first answered 23/03/2021 14:54:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1303984

registered interest
date	18/03/2021
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 provision there will be for a contractor to challenge an IR35 decision about their employment status made by a business after 6 April 6 2021.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171751
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171750 171752 question first answered 23/03/2021 14:54:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1304109

registered interest
date	18/03/2021
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 has made an assessment of the potential for the mass transfer of contractors into the workforce due to changes to IR35.
tabling member constituency	Erith and Thamesmead
tabling member printed	Abena Oppong-Asare
uin	171752
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021 and were legislated for in Finance Act 2020. The off-payroll working rules have been in place for over 20 years and are designed to ensure that individuals working like employees but through their own limited company, usually a personal service company or PSC, pay broadly the same Income Tax and National Insurance contributions as those who are directly employed.</p><p> </p><p>The off-payroll working changes shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. The Government has legislated to ensure there is a client-led status disagreement process where contractors can lodge a complaint, if they disagree on how they have been categorised under the off-payroll working rules.</p><p> </p><p>The Tax Information and Impact Note published at Spring Budget 2021 sets out that the reform is expected to affect about 60,000 client organisations and 180,000 individuals working through their own limited companies.</p><p>The additional revenue estimated to be raised by the reform is approximately £3.8bn over the tax years 2020/21 to 2025/26.</p><p> </p><p>The off-payroll working rules do not prevent anyone from continuing to work through a limited company, or require individuals to move into employment. However, the Government is aware that some businesses will reconsider whether PSCs are still the best way to engage individuals who are working like employees. Some contractors will provide their services in a different way, such as through an agency or umbrella company, and some organisations may offer individuals permanent roles instead, where that suits their business needs. These are commercial decisions, and individuals also have a decision about whether to accept the terms and conditions on offer to them.</p><p> </p><p>The reform was originally announced at Budget 2018. Many businesses would have been prepared for the reform to be implemented in April 2020 as originally planned. HMRC have undertaken a significant programme of education and support to ensure that large and medium-sized businesses are ready to implement the reform. This includes a series of webinars viewed over 19,000 times since October 2020 as well as more targeted bespoke support, such as one-to-one calls and workshops with sectors and customer groups where the reform is expected to have the most impact. HMRC have also worked with representative bodies in specific sectors to reach those customers. For those customers who still require further assistance, HMRC have a dedicated helpline to provide assistance with queries related to the off-payroll working rules.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 171748 171749 171750 171751 question first answered 23/03/2021 14:54:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4820 label Biography information for Abena Oppong-Asare

1301903

registered interest
date	11/03/2021
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 discussions he has had with relevant stakeholders on the potential merits of establishing an exemption process for freelance workers who will be subject to forthcoming IR35 legislation.
tabling member constituency	Delyn
tabling member printed	Rob Roberts
uin	167339
answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>The changes to the off-payroll working rules come into effect on 6 April 2021. The changes do not introduce a new tax liability. They ensure that the current rules, which have been in place since 2000, are applied correctly and complied with as originally intended.</p><p> </p><p>The rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed. It is fair that two individuals working in a similar way pay broadly the same tax and NICs, even if one of them works through their own company.</p><p> </p><p>Establishing exemptions for a certain group of taxpayers, regardless of whether they are working like employees under existing employment status law, would undermine the key principle of the rules that individuals working in a similar way should pay a similar amount of tax.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/03/2021 13:31:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4810 label Biography information for Mr Rob Roberts

1290028

registered interest
date	25/02/2021
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 his Department determines who the employer is between the promoter and end user client engaged in the loan charge scheme in circumstances where HMRC and Customs Digital Technology Services are also the engagers of a contractor using a loan scheme.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	158949
answer	answer is ministerial correction date of answer 03/03/2021 answer text <p>Where a contractor is engaged, the identity of the employer will depend on the facts of the engagement and the tax rules that apply to that engagement. For example, if a contractor is employed by an employment agency or umbrella company, who then supply the contractor to the client organisation, that agency or umbrella company will be the employer.</p><p> </p><p>Conversely, where the Agency legislation applies to an engagement, the first agency in the labour supply chain is usually deemed to be the employer for tax purposes. However, if the contractor is engaged under the current off-payroll working legislation, the person who pays the contractor’s intermediary will be the deemed employer for tax purposes. From 6 April 2021, the off-payroll working rules are changing so that the deemed employer will be the party in the labour supply chain who meets the relevant conditions.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/03/2021 13:59:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle