Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will consult stakeholders on the adequacy of its guidance on the status determination statement process.

The Government keeps all tax policy and legislation under review.

To help customers make an informed decision on a worker’s status for tax, HMRC provides comprehensive online guidance that explains the relevant factors and tests and how to apply them.

HMRC also provides the Check Employment Status for Tax tool (CEST) for free to help customers determine the employment status for tax of an engagement. CEST was developed alongside tax specialists and HMRC will stand by a determination from CEST if the tool was used in accordance with HMRC guidance.

HMRC regularly engages with stakeholders and reviews its guidance products. HMRC will amend or add to guidance in response to stakeholder feedback where this improves the content or customer experience.