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1183792

registered interest
date	09/03/2020
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 recent estimate he has of the additional revenue that will accrue to the public purse as a result of his proposed IR35 changes; and if he will make a statement.
tabling member constituency	Tewkesbury
tabling member printed	Mr Laurence Robertson
uin	26804
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>HMRC’s latest assessment of the additional revenue as a result of the changes to the off-payroll working rules is set out in Table 2.2 of Budget 2020.</p><p> </p><p>HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2020 14:44:42 answering member 3991 label Biography information for Jesse Norman
tabling member	253 label Biography information for Mr Laurence Robertson

1182623

registered interest
date	04/03/2020
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 Exchequer, what recent assessment he has made of the (a) preparedness of businesses for the reforms to off-payroll working rules due to be implemented in April 2020 and (b) the potential merits of delaying that implementation date.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	25119
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>As announced at Budget 2018, the reform of the off-payroll working rules will come into effect from 6 April 2020. The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN 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><p> </p><p>As part of the review published on 27 February 2020, HMRC engaged with a number of affected individuals and businesses through a series of stakeholder roundtables to test business readiness.</p><p>The Government is committed to working with organisations to ensure changes to the off-payroll working rules are implemented correctly from April 2020. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>Publishing an enhanced version of the Check Employment Status for Tax online tool in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 25122 question first answered 12/03/2020 14:52:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

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

1181198

registered interest
date	27/02/2020
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, with reference to his Department's news story entitled, Off-payroll review launched, published on 7 January 2020, what the timeframe is for the publication of the findings of that review.
tabling member constituency	Bristol West
tabling member printed	Thangam Debbonaire
uin	21999
answer	answer is ministerial correction date of answer 06/03/2020 answer text <p>The Government launched a review of reform to the off-payroll working rules on 7 January 2020 to determine if there were further steps that could be taken to ensure the smooth and successful implementation of the reform, which will come into force in April 2020.</p><p> </p><p>The review of the off-payroll working reform has now concluded and the outcome of the review was published on 27 February 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/03/2020 09:30:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4433 label Biography information for Thangam Debbonaire

1181284

registered interest
date	27/02/2020
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 potential (a) short-term and (b) long-term effect on seasonal workers in the offshore wind industry of the changes to IR35.
tabling member constituency	Alyn and Deeside
tabling member printed	Mark Tami
uin	21890
answer	answer is ministerial correction date of answer 06/03/2020 answer text <p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN 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><p> </p><p>HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/03/2020 09:36:11 answering member 3991 label Biography information for Jesse Norman
tabling member	1383 label Biography information for Mark Tami

1181285

registered interest
date	27/02/2020
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 maximum appropriate rate of (a) income tax and (b) national insurance for workers when calculated together in each income tax band affected by the changes to IR35.
tabling member constituency	Alyn and Deeside
tabling member printed	Mark Tami
uin	21891
answer	answer is ministerial correction date of answer 06/03/2020 answer text <p>The off-payroll working rules have been in place for nearly 20 years. They are designed to ensure that someone working like an employee, but through a company, pays similar levels of tax to other employees. It is fair that individuals who work in a similar way should pay broadly the same amount of tax.</p><p> </p><p>The rules apply to individuals who are working like employees under the current employment status tests; they do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>The reform shifts responsibility for operating the off-payroll rules from the worker’s company to the engager. It does not introduce a new tax liability, or change applicable income tax or National Insurance rates or thresholds.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/03/2020 09:39:19 answering member 3991 label Biography information for Jesse Norman
tabling member	1383 label Biography information for Mark Tami