The information requested is not available as HM Revenue and Customs (HMRC) do not make a separate estimate of the proportion of the total tax gap attributable to private landlords.<\/p>
<\/p>
However, HMRC do estimate the tax gap arising from individuals in employment who have not declared and therefore not paid tax on lettings income. The latest estimate of this tax gap was £560 million for the tax year 2017-18.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-10-08T08:05:21.683Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-10-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landlords: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what recent estimate he has made of the gap between tax owed and tax paid by private landlords.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/400", "label" : {"_value" : "Biography information for John Healey"} } , "tablingMemberConstituency" : {"_value" : "Wentworth and Dearne"} , "tablingMemberPrinted" : [{"_value" : "John Healey"} ], "uin" : "294679"} , {"_about" : "http://data.parliament.uk/resources/1148130", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1148130/answer", "answerText" : {"_value" : "
Disguised remuneration (DR) schemes are contrived arrangements that use loan payments in place of ordinary remuneration, usually through an offshore trust, with the purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice. HM Revenue and Customs\u2019 (HMRC) position is that they are no different to income, and that they are and have always been taxable.<\/p>
<\/p>
The Government has heard claims that some individuals were compelled to use DR schemes, but HMRC have not seen cases that support this claim.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-10-08T12:11:49.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of taxpayers working for a single employer under a Loan Charge scheme who would not have had the choice of being employed directly by that employer.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4678", "label" : {"_value" : "Biography information for Sandy Martin"} } , "tablingMemberConstituency" : {"_value" : "Ipswich"} , "tablingMemberPrinted" : [{"_value" : "Sandy Martin"} ], "uin" : "294240"} , {"_about" : "http://data.parliament.uk/resources/1148191", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1148191/answer", "answerText" : {"_value" : "
I refer the Hon. Member to the answer given on 30th<\/sup> September (written question number 290638).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-08T07:31:07.013Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Income Tax: Tax Rates and Bands"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of rises in income tax thresholds on income distribution in the last 10 years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/308", "label" : {"_value" : "Biography information for Mr Jim Cunningham"}
}
, "tablingMemberConstituency" : {"_value" : "Coventry South"}
, "tablingMemberPrinted" : [{"_value" : "Mr Jim Cunningham"}
], "uin" : "294097"}
, {"_about" : "http://data.parliament.uk/resources/1148218", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1148218/answer", "answerText" : {"_value" : " Official statistics published by the Valuation Office Agency (VOA) on 22 August show that the system is operating as intended with issues being resolved at the appropriate stage. At 30 June 2019, 100,740 Checks and 17,010 Challenges had been registered, of which 89,440 Checks and 6,300 Challenges had been resolved. Most Checks are currently being resolved in 3 months and most Challenges within 12 months.<\/p> <\/p> The Ministry of Housing, Communities and Local Government intends to carry out a review of the effectiveness of the Check, Challenge, Appeal system. The VOA is also conducting a customer evaluation of the delivery of the new system.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-08T12:10:39.487Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Non-domestic Rates: Appeals"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of the business rates appeal system Check, Challenge, Appeal.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"}
}
, "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"}
, "tablingMemberPrinted" : [{"_value" : "Steve Double"}
], "uin" : "294199"}
, {"_about" : "http://data.parliament.uk/resources/1148219", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1148219/answer", "answerText" : {"_value" : " The Treasury has provided the Valuation Office Agency (VOA) with the resources it needs to deliver the valuations and property advice required to support the smooth running of the taxation and benefits system.<\/p> <\/p> At Spending Review 2019, HMRC (the VOA\u2019s sponsor department) received a resource budget increase in line with inflation from 2019/20 to 2020/21.<\/p> <\/p> The Treasury continues to work closely with the VOA and HMRC to understand the VOA\u2019s resource requirements to deliver its functions and is committed to ensure that the VOA is appropriately funded.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-08T08:02:53.49Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Valuation Office Agency: Finance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the level of funding for the Valuation Office Agency in order to ensure that it is able to effectively process business rates appeals.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"}
}
, "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"}
, "tablingMemberPrinted" : [{"_value" : "Steve Double"}
], "uin" : "294200"}
, {"_about" : "http://data.parliament.uk/resources/1148264", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1148264/answer", "answerText" : {"_value" : " The changes to the VAT rules for energy-saving materials are expected to affect a relatively small number of installations. It is therefore anticipated that there will be a negligible impact on the environment.<\/p> <\/p> Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items. This represents less than 5% of the value of all installations currently eligible for the reduced rate. The changes are expected to have a negligible impact on the Exchequer.<\/p> <\/p> A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-08T07:36:44.643Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Solar Power: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answers of 3 October 2019 to Questions 292302 and 292304, what the evidential basis is for the conclusion that VAT changes to materials used for solar installations will have a negligible environmental impact.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4641", "label" : {"_value" : "Biography information for Alex Norris"}
}
, "tablingMemberConstituency" : {"_value" : "Nottingham North"}
, "tablingMemberPrinted" : [{"_value" : "Alex Norris"}
], "uin" : "294233"}
, {"_about" : "http://data.parliament.uk/resources/1147859", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1147859/answer", "answerText" : {"_value" : " HMRC use data analytics tools to identify companies which have submitted a company tax return including dormant accounts when HMRC hold information to suggest company activity during the return period. Any companies identified will normally be subject to an enquiry.<\/p> <\/p> Under the auspices of the Digital Economy Act 2017 HMRC also use their data analytics tools to identify companies which appear to have incorrectly submitted dormant accounts to Companies House. Details of these companies are passed to Companies House so that they can take appropriate action.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-07", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-07T13:59:31.843Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bank Services"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps the Government is taking to tackle the incorrect filing of dormant accounts.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"}
}
, "tablingMemberConstituency" : {"_value" : "Oxford East"}
, "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"}
], "uin" : "293713"}
, {"_about" : "http://data.parliament.uk/resources/1147880", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1147880/answer", "answerText" : {"_value" : " 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> Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.<\/p> <\/p> HMRC\u2019s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.<\/p> <\/p> HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.<\/p> <\/p> HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: 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> The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-07", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "293522"}
, {"_value" : "293523"}
, {"_value" : "293524"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-07T14:03:57.66Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Off-payroll Working"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Financial Secretary to the Treasury, how HMRC established its estimate that nine out of 10 contractors are not compliant with current off-payroll working rules in the private sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"}
}
, "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"}
, "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"}
], "uin" : "293521"}
, {"_about" : "http://data.parliament.uk/resources/1147882", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1147882/answer", "answerText" : {"_value" : " 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> Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.<\/p> <\/p> HMRC\u2019s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.<\/p> <\/p> HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.<\/p> <\/p> HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: 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> The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-07", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "293521"}
, {"_value" : "293523"}
, {"_value" : "293524"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-07T14:03:57.723Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Off-payroll Working"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what progress HMRC has made on improving the Check Employment Status for Tax digital service.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"}
}
, "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"}
, "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"}
], "uin" : "293522"}
, {"_about" : "http://data.parliament.uk/resources/1147883", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1147883/answer", "answerText" : {"_value" : " 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> Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform and HMRC are publishing guidance as well as delivering an education and support programme.<\/p> <\/p> HMRC\u2019s estimates for non-compliance with the off-payroll working rules are based on relevant tax return data.<\/p> <\/p> HMRC continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service and wider guidance. Enhancements will be rigorously tested with stakeholders, and operational and legal experts, and will be available for use later in 2019.<\/p> <\/p> HMRC have been clear that it is not correct to rule all off-payroll workers to be within or outside the rules irrespective of their contractual terms and working arrangements. On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the impact on individuals, households and families of the reform in the private sector. This can be found here: 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> The Government also published draft legislation on 11 July 2019 which sets out the status disagreement process that clients will need to implement in time for April 2020. HMRC have published guidance to support customers in making these changes which can be found here: https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-07", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "293521"}
, {"_value" : "293522"}
, {"_value" : "293524"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
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