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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
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
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
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
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

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
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
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

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
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
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

1194605

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	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HMRC has taken to hold to account (a) lawyers, (b) accountants and (c) other licensed professionals who provided advice on avoidance schemes covered by the 2019 Loan Charge provisions of the Finance Act 2017.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	45078
answer	answer is ministerial correction date of answer 19/05/2020 answer text <p>HMRC vigorously pursue those who promote or enable tax avoidance schemes.</p><p> </p><p>HMRC recently published on GOV.UK a summary of the evidence they provided to Sir Amyas Morse’s Independent Review of the Loan Charge. This includes information on the measures introduced and action taken to tackle promoters and enablers of disguised remuneration and other tax avoidance schemes: <a href="https://www.gov.uk/government/publications/independent-loan-charge-review-summary-of-evidence/section-8-powers-to-tackle-tax-avoidance" target="_blank">https://www.gov.uk/government/publications/independent-loan-charge-review-summary-of-evidence/section-8-powers-to-tackle-tax-avoidance</a></p><p> </p><p>In addition, HMRC published a policy paper in March 2020 laying out their approach to tackling promoters of mass-marketed tax avoidance schemes, and those who facilitate the use of these schemes. This can be found at the link below: <a href="https://www.gov.uk/government/publications/tackling-promoters-of-mass-marketed-tax-avoidance-schemes/tackling-promoters-of-mass-marketed-tax-avoidance-schemes" target="_blank">https://www.gov.uk/government/publications/tackling-promoters-of-mass-marketed-tax-avoidance-schemes/tackling-promoters-of-mass-marketed-tax-avoidance-schemes</a></p><p> </p><p>The Government also announced at Budget 2020 two calls for evidence to assist with future initiatives; a forthcoming call for evidence on tackling future use of disguised remuneration, and a call for evidence on raising standards in the tax advice market: <a href="https://www.gov.uk/government/consultations/call-for-evidence-raising-standards-in-the-tax-advice-market" target="_blank">https://www.gov.uk/government/consultations/call-for-evidence-raising-standards-in-the-tax-advice-market</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2020 10:41:42 answering member 3991 label Biography information for Jesse Norman
tabling member	1585 label Biography information for Stephen Hammond

1194607

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 Sir Amyas Morse's Loan Charge review published in December 2019, what discussions his Department had with HMRC on changing loan charge arrangements prior to the introduction of the 2017 Finance Bill.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	45079
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 45077 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