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1169871

registered interest
date	09/01/2020
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 improvements have been made to the HMRC Check Employment Status for Tax (CEST) tool to ensure that it meets the needs of the private sector; and what proportion of the resulting checks will be full and accurate.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	1678
answer	answer is ministerial correction date of answer 14/01/2020 answer text <p>The Check Employment Status for Tax (CEST) digital service was first released in March 2017. It helps customers apply the off-payroll working rules correctly.</p><p> </p><p>Following feedback from customers and stakeholders, HMRC released an enhanced version of the service on 25 November 2019. HMRC worked with over 300 stakeholders to identify and test the enhancements to ensure the service meets customer needs. These enhancements include making the 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>Improvements have also been made to language and presentation, and HMRC have added guidance to ensure questions are clearly understood. CEST is accurate. It has been tested rigorously against known case law and settled cases. HMRC stand by its results if it is used in accordance with HMRC guidance and the facts put into CEST are correct.</p><p> </p><p>CEST currently provides an employment status determination for tax purposes in around 85% of uses, all bar the most complex or finely balanced cases. For these more complex cases, HMRC provide detailed guidance and dedicated support.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/01/2020 13:53:52 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1169002

registered interest
date	07/01/2020
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	Whether he has plans to undertake a review of HMRC's IR35 Tax Regulations.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	900051
answer	answer is ministerial correction date of answer 07/01/2020 answer text <p>The Government has announced today further details about the review of the off-payroll working rules reform. As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will address any remaining concerns from businesses and individuals about how the upcoming reform will be implemented, and will focus on steps the Government can take to ensure smooth and successful implementation. The self-employed are not in scope of the rules; and the review will consider whether any additional support for businesses is needed to ensure that the self-employed are not affected.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 900052 question first answered 07/01/2020 17:27:30 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1169003

registered interest
date	07/01/2020
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	What the timeframe is for the review of HMRC's IR35 Tax Regulations.
tabling member constituency	Buckingham
tabling member printed	Greg Smith
uin	900052
answer	answer is ministerial correction date of answer 07/01/2020 answer text <p>The Government has announced today further details about the review of the off-payroll working rules reform. As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will address any remaining concerns from businesses and individuals about how the upcoming reform will be implemented, and will focus on steps the Government can take to ensure smooth and successful implementation. The self-employed are not in scope of the rules; and the review will consider whether any additional support for businesses is needed to ensure that the self-employed are not affected.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 900051 question first answered 07/01/2020 17:27:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4778 label Biography information for Greg Smith

1169159

registered interest
date	07/01/2020
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 undertake a review of HMRC's IR35 tax regulations.
tabling member constituency	Morley and Outwood
tabling member printed	Mrs Andrea Jenkyns
uin	1065
answer	answer is ministerial correction date of answer 15/01/2020 answer text <p>The review of the off-payroll working rules reform was announced on 7 January 2020. As set out at Budget 2018, the reform is due to be extended to medium and large organisations in all sectors from April 2020. The review will look to address any remaining concerns from businesses and individuals about how the forthcoming reform will be implemented, and will determine if any further steps can be taken to ensure smooth and successful implementation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/01/2020 11:38:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1168819

registered interest
date	20/12/2019
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 his policy is on the future of IR35.
tabling member constituency	Newport East
tabling member printed	Jessica Morden
uin	367
answer	answer is ministerial correction date of answer 08/01/2020 answer text <p>The Government announced yesterday further details about the review of the off-payroll working rules reform. As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will address any remaining concerns from businesses and individuals about how the forthcoming reform will be implemented, and will focus on steps the Government can take to ensure smooth and successful implementation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/01/2020 14:03:09 answering member 3991 label Biography information for Jesse Norman
tabling member	1548 label Biography information for Jessica Morden

1168287

registered interest
date	19/12/2019
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, when the proposed review of the changes to IR35 will (a) begin and (b) conclude.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	85
answer	answer is ministerial correction date of answer 13/01/2020 answer text <p>The Chancellor has commissioned a review of the off-payroll working rules reform (IR35). As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review was announced on 7 January and will focus on the implementation of the reform, including gathering evidence on the experiences of individuals and businesses. The review will consider whether there are any further steps the Government can take to ensure the smooth and successful implementation of the forthcoming reforms. The review will conclude in mid-February.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2020 16:57:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4006 label Biography information for Dr Matthew Offord

1168323

registered interest
date	19/12/2019
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 he is taking to (a) review the proposed changes to IR35 and (b) support people who are self-employed.
tabling member constituency	Sittingbourne and Sheppey
tabling member printed	Gordon Henderson
uin	102
answer	answer is ministerial correction date of answer 13/01/2020 answer text <p>The Chancellor has commissioned a review of the off-payroll working rules reform (IR35). As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will focus on the implementation of the reform, and consider whether there are any further steps the Government can take to ensure the smooth and successful implementation of the upcoming reforms. The off-payroll working rules do not affect the self-employed; part of the review will consider whether this is clearly understood by businesses in their implementation of the reforms. In parallel to the review, HMRC will be stepping up their efforts to support individuals and businesses in preparing for these changes and raising awareness of the reform.</p><p> </p><p>The Government is committed to supporting self-employed professionals and consultants. From April 2019, the UK will have increased its Personal Allowance by over 90% in less than a decade. The self-employed have also been given access to the full rate of the new State Pension, worth over £2,000 a year more to a self-employed individual than under the previous system.</p><p> </p><p>Budget 2018 announced that the Government is extending the New Enterprise Allowance, to help people start a business; introducing a £10m pilot to support self-employed training; and equalising the treatment of all self-employed people with respect to the Universal Credit Minimum Income Floor.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2020 16:56:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4050 label Biography information for Gordon Henderson

1167162

registered interest
date	29/10/2019
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 potential reduction in the number of contracting roles as a result the roll-out of the off-payroll rules.
tabling member constituency	City of Chester
tabling member printed	Christian Matheson
uin	7170
answer	answer is ministerial correction date of answer 04/11/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the way the rules operate in the public sector in order to address widespread non-compliance. Evidence shows that compliance is improving without reducing the flexibility of the labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended to all sectors, but not until April 2020, giving businesses more time to prepare. The Government has consulted extensively on the reform and HMRC are rolling out guidance as well as an education and support programme.</p><p> </p><p>On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the costs to business and individuals of the reform. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/11/2019 08:31:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4408 label Biography information for Christian Matheson

1151863

registered interest
date	23/10/2019
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 pay rates of the roll-out of the off-payroll rules.
tabling member constituency	Derby North
tabling member printed	Chris Williamson
uin	4307
answer	answer is ministerial correction date of answer 28/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the way the rules operate in the public sector in order to address widespread non-compliance. Evidence shows that compliance is improving, without reducing the flexibility of the labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended to all sectors, but not until April 2020, giving businesses more time to prepare. The Government has consulted extensively on the reform and HMRC are rolling out guidance as well as an education and support programme.</p><p> </p><p>On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the costs to business and individuals of the reform. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/10/2019 13:49:39 answering member 3991 label Biography information for Jesse Norman
tabling member	3976 label Biography information for Chris Williamson

1149386

registered interest
date	15/10/2019
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 recent discussions he has had with the representatives of large companies on their ability to assess the employment status of their workers for the purpose of IR35 rules; and if he will make a statement.
tabling member constituency	Tewkesbury
tabling member printed	Mr Laurence Robertson
uin	423
answer	answer is ministerial correction date of answer 21/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare.</p><p> </p><p>The Government has worked closely with external stakeholders, including contractor representatives, businesses and parliamentary colleagues to ensure that customers are ready for these changes, providing targeted support for customers to help them implement these changes. HM Revenue and Customs (HMRC) will continue working with stakeholders to enhance the Check Employment Status for Tax (CEST) digital service. Customers can use the CEST service to help make decisions on the employment status of their workers for tax purposes.</p><p> </p><p>In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for large and medium-sized customers, which can be found on GOV.UK;</p><p><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/10/2019 15:14:00 answering member 3991 label Biography information for Jesse Norman
tabling member	253 label Biography information for Mr Laurence Robertson