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1146117

	registered interest
	date	25/09/2019
	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 cost to UK business of the roll-out of the off-payroll rules to the private sector.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	290936
	answer	answer is ministerial correction date of answer 04/10/2019 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 grouped question UIN 290937 290938 290939 question first answered 04/10/2019 13:34:40 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1146118

	registered interest
	date	25/09/2019
	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 number of contracting roles that will potentially be lost to the UK economy from the roll-out of the off-payroll rules.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	290937
	answer	answer is ministerial correction date of answer 04/10/2019 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 grouped question UIN 290936 290938 290939 question first answered 04/10/2019 13:34:40 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1146119

	registered interest
	date	25/09/2019
	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 the public sector of the off-payroll rules.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	290938
	answer	answer is ministerial correction date of answer 04/10/2019 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 grouped question UIN 290936 290937 290939 question first answered 04/10/2019 13:34:40 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1146120

	registered interest
	date	25/09/2019
	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 rates of pay of the off-payroll roll-out.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	290939
	answer	answer is ministerial correction date of answer 04/10/2019 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 grouped question UIN 290936 290937 290938 question first answered 04/10/2019 13:34:39 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1179174

	registered interest
	date	21/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	First Time Buyers: Individual Savings Accounts
	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 first time buyers that have used a (a) Help to Buy ISA and (b) Lifetime ISA to fund the purchase of a home.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	18545
	answer	answer is ministerial correction date of answer 02/03/2020 answer text <p>370,768 first-time buyers have made use of a Help to Buy: ISA up to September 2019. This information is available in the Help to Buy: ISA Scheme Quarterly Statistics report, which was released on 27 February 2020 and is available here: <a href="https://www.gov.uk/government/statistics/help-to-buy-isa-scheme-quarterly-statistics-december-2015-to-30-september-2019" target="_blank">https://www.gov.uk/government/statistics/help-to-buy-isa-scheme-quarterly-statistics-december-2015-to-30-september-2019</a></p><p> </p><p>An estimate of the number of first-time buyers who have used a Lifetime ISA to fund the purchase of a home is not currently available.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 02/03/2020 13:33:11 answering member 4051 label Biography information for John Glen
	tabling member	1585 label Biography information for Stephen Hammond

1191753

	registered interest
	date	29/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme: Greater London
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to introduce a London weighting to increase the £50,000 trading profit cap on eligibility for the Self-Employment Income Support Scheme.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	41409
	answer	answer is ministerial correction date of answer 04/05/2020 answer text <p>The new Self-Employment Income Support Scheme (SEISS) will help those adversely affected by COVID-19. Some 95% of people who are mainly self-employed could benefit from this scheme, based on 2017-18 data.</p><p> </p><p>The design of the SEISS, including the £50,000 threshold, means it is targeted at those who need it the most, and who are most reliant on their self-employment income. Those who had more than £50,000 from self-employment profits in 2017-18 had an average total income of more than £200,000.</p><p> </p><p>Those with average trading profits above £50,000 could still benefit from other support. Individuals may have access to a range of grants and loans depending on their circumstances, including the Bounce Back Loans Scheme for small businesses, the Coronavirus Business Interruption Loan Scheme, and the deferral of tax payments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 39793 40735 41140 question first answered 04/05/2020 14:16:23 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1191755

	registered interest
	date	29/04/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employed: Coronavirus
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to provide support for people who are self-employed and who are paid primarily through dividends.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	41410
	answer	answer is ministerial correction date of answer 04/05/2020 answer text <p>Those who pay themselves a salary through their own company may be eligible to claim for 80% of usual monthly wages, up to £2,500 a month, through the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including personal service companies, and individuals paying themselves a salary through a PAYE scheme are eligible.</p><p> </p><p>The Government’s priority has been to support as many people as it possibly can, and as quickly as possible. Under current reporting mechanisms it is not possible for HM Revenue and Customs to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity. Expanding the scope would require HMRC to collect and verify new information and any such proposal would need to be considered against the other schemes which the Government is committed to delivering as quickly as possible.</p><p> </p><p>Those who are not eligible for the Coronavirus Job Retention Scheme may be able to access other support Government is providing, including the Coronavirus Business Interruption Loan Scheme, the Bounce Back Loans Scheme for small businesses, and the deferral of tax payments. More information about the full range of business support measures is available at <a href="http://www.businesssupport.gov.uk/coronavirus-business-support/" target="_blank">www.businesssupport.gov.uk/coronavirus-business-support/</a></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 39497 39791 question first answered 04/05/2020 13:54:32 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1192053

	registered interest
	date	01/05/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Retail, Hospitality and Leisure Grant Fund and Small Business Grants Fund
	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 merits of extending the eligibility cut-off date for the (a) Small Business Grants Fund and (b) Retail, Hospitality and Leisure Grant Fund to 19 March 2020 to align with the cut-off date for the Coronavirus Job Retention Scheme.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	41938
	answer	answer is ministerial correction date of answer 06/05/2020 answer text The two business grants schemes were announced on 11 March and 17 March respectively. 11 March was chosen as the cut-off date to avoid creating an incentive for businesses to be created and registered simply for the purposes of being eligible for grants.<p> </p><p>In cases where it was factually clear to the Local Authority on 11 March 2020 that the rating list was inaccurate on that date, Local Authorities may withhold or award the grant based on eligibility had the list been accurate. This discretion is only intended to prevent clear errors. Any decisions made after 11 March should not affect eligibility.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 06/05/2020 14:44:48 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	1585 label Biography information for Stephen Hammond

1193164

	registered interest
	date	05/05/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Coronavirus Job Retention Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will provide specific guidance on the Coronavirus Job Retention Scheme for umbrella employers and employees; and whether employees of umbrella companies can be furloughed.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	43613
	answer	answer is ministerial correction date of answer 11/05/2020 answer text <p>The Coronavirus Job Retention Scheme is open to any employer providing they have: created and started a PAYE payroll scheme on or before 19 March 2020; enrolled for PAYE online; a UK bank account. Employers can claim for employees on any type of employment contract, providing they were employed on 19 March 2020 and were on the employer’s PAYE payroll on or before 19 March 2020. As well as employees, the grant can be claimed for other groups, such as agency workers employed by umbrella companies, where the workers are paid through PAYE. Full guidance can be found at <a href="https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a>.</p><p> </p><p>Those not eligible for this scheme may have access to other support Government is providing, including a package of temporary welfare measures and up to three-month mortgage payment holidays for those in difficulty with mortgage payments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 43647 question first answered 11/05/2020 16:21:13 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond

1194604

	registered interest
	date	11/05/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Disguised Remuneration Loan Charge Review
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to page 4 of the Independent Loan Charge Review: report on the policy and its implementation which states that the law on loan arrangements became clear in 2010, for what reasons the Finance Act 2017 included legislation on those arrangements.
	tabling member constituency	Wimbledon
	tabling member printed	Stephen Hammond
	type	WrittenParliamentaryQuestion
	uin	45077
	answer	answer is ministerial correction date of answer 19/05/2020 answer text <p>Disguised remuneration (DR) schemes have been used since the 1990s.</p><p> </p><p>The Government announced targeted anti-avoidance legislation to tackle DR schemes in a written ministerial statement in 2010, and introduced it in 2011. This aimed to put beyond doubt that DR schemes are ineffective and to discourage their use.</p><p> </p><p>Despite the Government’s attempts to eliminate the use of these schemes it was clear by Budget 2016 that DR schemes continued to proliferate. That is why the Government announced a package of measures to ensure DR scheme users pay their fair share of tax. These measures, including the Loan Charge, strengthened existing rules and aimed to draw a line under the use of DR tax avoidance schemes. This was legislated for in the Finance (No.2) Act 2017.</p><p> </p><p>HMT officials work closely with colleagues on all tax policy, including on the Government’s response to the use of DR tax avoidance schemes and on the introduction of the Loan Charge in Finance (No.2) Act 2017.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 45079 question first answered 19/05/2020 10:32:08 answering member 3991 label Biography information for Jesse Norman
	tabling member	1585 label Biography information for Stephen Hammond