Employment: Taxation

(asked on 3rd July 2018) - View Source

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps HMRC has taken to ensure that the Check Employment Status for Tax tool accurately interprets case law for the purpose of deciding employment status.


Answered by
Mel Stride Portrait
Mel Stride
This question was answered on 11th July 2018

The check employment status for tax (CEST) digital service was rigorously tested throughout development, with input from external stakeholders, in accordance with government data standards prior to release.

Results have been tested by HMRC against known case law and settled cases.

This content was generated for your convenience by Parallel Parliament and does not form part of the official record.
Recent Documents related to Employment: Taxation

1. IR35 Tax Reforms
05/04/2019 - Parliamentary Research

Found: 2019 IR35 Tax Reforms By Antony Seely Summary A Westminster Hall debate on IR35 Tax Reforms has

2. Review of changes to the off-payroll working rules: report and conclusions
27/02/2020 - HM Revenue & Customs
- View source

Found: There has been a significant increase in self -employment and even faster growth in the number of owner

3. Review of changes to the off-payroll working rules: report and conclusions
27/02/2020 - HM Treasury
- View source

Found: There has been a significant increase in self -employment and even faster growth in the number of owner

4. 1st Report - Off-payroll working: treating people fairly
27/04/2020 - Inquiry: Draft Finance Bill 2019 - Finance Bill Sub-Committee
- View source

Found: Finance Bill proposals 7Changing patterns of employment 7The history of IR35, 1999Œ2015 8The Taylor

5. Self-employment in the construction industry
23/08/2019 - Parliamentary Research

Found: BRIEFING PAPER Number 196, 23 August 2019 Self-employment in the construction industry By Antony Seely

Latest Documents
Recent Speeches related to Employment: Taxation

1. IR35 Tax Reforms
04/04/2019 - Westminster Hall

1: considered IR35 tax reforms.It is a pleasure to serve under your chairship, Mr Gapes. We are now - Speech Link

2. Oral Answers to Questions
21/05/2019 - Commons Chamber

1: remuneration is an aggressive and contrived form of tax avoidance that involves a loan, which there is never - Speech Link
2: and minimise their own tax liabilities? What action have the Government taken against those agencies - Speech Link
3: suggestion that anybody is forced into making a tax-avoidance arrangement. If something looks too good - Speech Link

3. Finance Bill (Ninth sitting)
18/06/2020 - Public Bill Committees

1: disablement payment scheme from income tax, capital gains tax and inheritance tax. The Government deeply regret - Speech Link

4. Finance Bill (Eighth sitting)
16/06/2020 - Public Bill Committees

1: the fuel marker directive, which is designed to ensure, given the variation in duty treatment in member - Speech Link
2: and Sunderland South, handling the digital service tax single-handedly last week, so I am afraid that Members - Speech Link
3: necessary steps had been taken to implement the judgement, it could, in principle, refer the case back to - Speech Link

5. Finance Bill (Ways and Means)
19/05/2020 - Commons Chamber

1: amending Chapters 8 and 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003.This ways - Speech Link

Latest Speeches
Recent Questions related to Employment: Taxation
1. Tax Avoidance: EU Law
asked by: Patrick Grady
21/10/2019
... what steps his Department is taking to ensure that the UK remains in alignment with the EU Anti-Tax Avoidance Directive after the UK leaves the EU.

2. Tax Avoidance: EU Law
asked by: Ian Murray
27/09/2019
... what steps he has taken to implement the EU's anti-tax avoidance directive into UK law by 1 January 2020; and if he will maintain that legislation in UK law after the UK leaves the EU.

3. Tax Avoidance: EU Law
asked by: Ronnie Cowan
30/04/2019
... what steps his Department is taking to ensure the UK complies with the Anti-Tax Avoidance Directive.

4. Employment: EU Law
asked by: Jo Platt
22/02/2018
... whether his Department is conducting a review of the potential effects on the economy of (a) amending and (b) removing existing EU-derived employment regulations.

5. Tax Avoidance: EU Law
asked by: Anneliese Dodds
11/10/2018
... what estimate his Department has made of the level of revenue accrued to the public purse as a result of the implementation of Article 5 of the EU Anti Tax Avoidance Directive (Directive (EU) 2016/1164 of the European Parliament.

Latest Questions