Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps he plans to take to ensure that private sector companies are responsible for their off-payroll workers who use personal service companies paying the correct amount of tax.

HM Revenue and Customs (HMRC) is continuing to tighten rules on personal service companies and off-payroll workers. For example, it has successfully used Managed Service Company legislation to tackle tax avoidance involving personal service companies and intends to pursue people behind the schemes for tax debts.

The 2016 Budget announced changes to improve the effectiveness of the intermediaries rules in the public sector. HMRC is also developing, with stakeholders, a new online tool for the public and private sectors to provide greater certainty about the tax rules.