The off-payroll working rules 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. The rules do not apply to the self-employed or stop anyone working through their own company.<\/p>
<\/p>
In January 2020, the Government launched a review into the implementation of the reform of the rules. The Government is aware that some organisations are considering whether PSCs are the best way to engage contractors who are working like employees. Businesses reported that where individuals had been moved onto payroll, this was a result of a review of the structure of their workforce.<\/p>
<\/p>
However, the Government has not seen any evidence that this indicates an overall change in demand for the services and skills that contractors offer, but will continue to monitor impacts on the labour market. For contractors who would prefer to continue to use a PSC, many organisations will still choose to engage contractors in this way, where this suits their business model.<\/p>
<\/p>
Independent research on the impacts of the reform in the public sector has suggested that it did not reduce market flexibility or affect the use of contingent labour.<\/p>
<\/p>
At Budget 2018, the independent OBR did not judge the forthcoming reform to have any specific macroeconomic impacts. This was reiterated in the Tax Information and Impact Note (TIIN) published in July 2019, which sets out HMRC\u2019s assessment of the impact of the reform to the off-payroll working rules. The TIIN 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>"}
, "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" : "2020-04-27", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "37377"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-27T08:00:55.133Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-04-20", "_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 assessment he has made of the effect of IR35 tax reforms on rates of employment amongst contractors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/87", "label" : {"_value" : "Biography information for Sir Roger Gale"}
}
, "tablingMemberConstituency" : {"_value" : "North Thanet"}
, "tablingMemberPrinted" : [{"_value" : "Sir Roger Gale"}
], "uin" : "37376"}
, {"_about" : "http://data.parliament.uk/resources/1188170", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188170/answer", "answerText" : {"_value" : " The off-payroll working rules 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. The rules do not apply to the self-employed or stop anyone working through their own company.<\/p> <\/p> In January 2020, the Government launched a review into the implementation of the reform of the rules. The Government is aware that some organisations are considering whether PSCs are the best way to engage contractors who are working like employees. Businesses reported that where individuals had been moved onto payroll, this was a result of a review of the structure of their workforce.<\/p> <\/p> However, the Government has not seen any evidence that this indicates an overall change in demand for the services and skills that contractors offer, but will continue to monitor impacts on the labour market. For contractors who would prefer to continue to use a PSC, many organisations will still choose to engage contractors in this way, where this suits their business model.<\/p> <\/p> Independent research on the impacts of the reform in the public sector has suggested that it did not reduce market flexibility or affect the use of contingent labour.<\/p> <\/p> At Budget 2018, the independent OBR did not judge the forthcoming reform to have any specific macroeconomic impacts. This was reiterated in the Tax Information and Impact Note (TIIN) published in July 2019, which sets out HMRC\u2019s assessment of the impact of the reform to the off-payroll working rules. The TIIN 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>"}
, "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" : "2020-04-27", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "37376"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-27T08:00:55.193Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-04-20", "_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 recent assessment he has made of the effect of IR35 tax reforms on (a) the economy and (b) flexibility in the workforce.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/87", "label" : {"_value" : "Biography information for Sir Roger Gale"}
}
, "tablingMemberConstituency" : {"_value" : "North Thanet"}
, "tablingMemberPrinted" : [{"_value" : "Sir Roger Gale"}
], "uin" : "37377"}
, {"_about" : "http://data.parliament.uk/resources/1188171", "AnsweringBody" : [{"_value" : "Cabinet Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188171/answer", "answerText" : {"_value" : " The information requested falls under the remit of the UK Statistics Authority. I have therefore asked the Authority to respond.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1609", "label" : {"_value" : "Biography information for Chloe Smith"}
}
, "answeringMemberConstituency" : {"_value" : "Norwich North"}
, "answeringMemberPrinted" : {"_value" : "Chloe Smith"}
, "attachment" : {"_about" : "http://data.parliament.uk/resources/1188171/answer/attachment/1", "fileName" : {"_value" : "PQ37378.pdf"}
, "title" : "UKSA Response "}
, "dateOfAnswer" : {"_value" : "2020-04-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-24T13:37:30.55Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "53"}
, "answeringDeptShortName" : {"_value" : "Cabinet Office"}
, "answeringDeptSortName" : {"_value" : "Cabinet Office"}
, "date" : {"_value" : "2020-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Migrant Workers"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Minister for the Cabinet Office, what estimate he has made of the number of UK nationals working as contractors who have been replaced by specialists from overseas in the latest period for which figures are available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/87", "label" : {"_value" : "Biography information for Sir Roger Gale"}
}
, "tablingMemberConstituency" : {"_value" : "North Thanet"}
, "tablingMemberPrinted" : [{"_value" : "Sir Roger Gale"}
], "uin" : "37378"}
, {"_about" : "http://data.parliament.uk/resources/1188172", "AnsweringBody" : [{"_value" : "Home Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188172/answer", "answerText" : {"_value" : " GRO has a target of 25 working days to process an application for a correction.<\/p> The length of time before the correction is made is dependent on other factors such as the production of the correct evidence and the availability of the person who has custody of the register(s); as only they can correct the entry.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4451", "label" : {"_value" : "Biography information for Kevin Foster"}
}
, "answeringMemberConstituency" : {"_value" : "Torbay"}
, "answeringMemberPrinted" : {"_value" : "Kevin Foster"}
, "dateOfAnswer" : {"_value" : "2020-04-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-29T12:56:34.647Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "1"}
, "answeringDeptShortName" : {"_value" : "Home Office"}
, "answeringDeptSortName" : {"_value" : "Home Office"}
, "date" : {"_value" : "2020-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "General Register Office: Marriage Certificates"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for the Home Department, what the average time taken is for the General Register Office to correct a marriage certificate that contains an error.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"}
}
, "tablingMemberConstituency" : {"_value" : "Romsey and Southampton North"}
, "tablingMemberPrinted" : [{"_value" : "Caroline Nokes"}
], "uin" : "37617"}
, {"_about" : "http://data.parliament.uk/resources/1188173", "AnsweringBody" : [{"_value" : "Home Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188173/answer", "answerText" : {"_value" : " Work on the secondary legislation, IT systems and administrative processes that are required to enable the electronic registration of marriages is being undertaken by 15 people, alongside their other duties at the General Register Office.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4451", "label" : {"_value" : "Biography information for Kevin Foster"}
}
, "answeringMemberConstituency" : {"_value" : "Torbay"}
, "answeringMemberPrinted" : {"_value" : "Kevin Foster"}
, "dateOfAnswer" : {"_value" : "2020-04-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-28T16:31:28Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "1"}
, "answeringDeptShortName" : {"_value" : "Home Office"}
, "answeringDeptSortName" : {"_value" : "Home Office"}
, "date" : {"_value" : "2020-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "General Register Office: Marriage Certificates"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for the Home Department, how many staff in the General Register Office are working on the digitalisation of marriage certificates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"}
}
, "tablingMemberConstituency" : {"_value" : "Romsey and Southampton North"}
, "tablingMemberPrinted" : [{"_value" : "Caroline Nokes"}
], "uin" : "37618"}
, {"_about" : "http://data.parliament.uk/resources/1188174", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188174/answer", "answerText" : {"_value" : " We are aware of ongoing supply issues with some hormone replacement therapy (HRT) preparations for a variety of reasons. Although some HRT products are still affected by supply issues, alternatives remain available, and the overall supply situation has been improving since February 2020 and will continue to improve over the coming months. We are continuing to work closely with all suppliers to resolve the issues as quickly as possible and maintain overall supply to patients across the United Kingdom.<\/p> Novartis, the manufacturer of Estradot confirmed that it has not experienced manufacturing issues and that Estradot supplies continue to remain available. However, the company has experienced an increase in demand, due to shortages affecting other HRT products so has been managing and monitoring supplies closely.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4380", "label" : {"_value" : "Biography information for Jo Churchill"}
}
, "answeringMemberConstituency" : {"_value" : "Bury St Edmunds"}
, "answeringMemberPrinted" : {"_value" : "Jo Churchill"}
, "dateOfAnswer" : {"_value" : "2020-05-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-05-04T14:13:07.613Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "17"}
, "answeringDeptShortName" : {"_value" : "Health and Social Care"}
, "answeringDeptSortName" : {"_value" : "Health and Social Care"}
, "date" : {"_value" : "2020-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Estradiol"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Health and Social Care, what steps he is taking to ensure the adequacy of supplies of the HRT drug, Estradot.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4048", "label" : {"_value" : "Biography information for Caroline Nokes"}
}
, "tablingMemberConstituency" : {"_value" : "Romsey and Southampton North"}
, "tablingMemberPrinted" : [{"_value" : "Caroline Nokes"}
], "uin" : "37619"}
, {"_about" : "http://data.parliament.uk/resources/1188175", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188175/answer", "answerText" : {"_value" : " We do not comment on intelligence matters.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4366", "label" : {"_value" : "Biography information for James Cleverly"}
}
, "answeringMemberConstituency" : {"_value" : "Braintree"}
, "answeringMemberPrinted" : {"_value" : "James Cleverly"}
, "dateOfAnswer" : {"_value" : "2020-04-27", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-04-27T14:43:06.587Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "16"}
, "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"}
, "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"}
, "date" : {"_value" : "2020-04-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Saudi Rapid Intervention Group"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, whether the Saudi Rapid Intervention Group, responsible for the murder of Jamal Khashoggi in Istanbul, has been active in the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"}
}
, "tablingMemberConstituency" : {"_value" : "Strangford"}
, "tablingMemberPrinted" : [{"_value" : "Jim Shannon"}
], "uin" : "37648"}
, {"_about" : "http://data.parliament.uk/resources/1188176", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1188176/answer", "answerText" : {"_value" : " The Department has not made any assessments on the potential effects of chickenpox on National Health Service hospitals or primary care providers as most cases are self-limiting and safely managed at home. We would expect families to follow the advice on the NHS.uk website.1<\/sup> Since chickenpox is so common in childhood, 90% of adults raised in the United Kingdom are immune.2<\/sup><\/p> <\/p> Notes:<\/p> 1<\/sup>https://www.nhs.uk/conditions/chickenpox/<\/a><\/p> <\/p>