Employment: Taxation

Treasury written question – answered on 3rd July 2019.

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Photo of Crispin Blunt Crispin Blunt Conservative, Reigate

To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the Check Employment Status for Tax Tool ahead the roll-out of the Off-Payroll rules to the private sector.

Photo of Jesse Norman Jesse Norman Financial Secretary to the Treasury and Paymaster General

Check Employment Status for Tax (CEST) is an online guidance service, published on Gov.UK alongside HMRC’s more detailed guidance on employment status. HMRC developed CEST to help all engagers and individuals to determine employment status and decide whether the off-payroll rules apply.

HMRC’s CEST service has been rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with their guidance.

HMRC continue to enhance CEST in response to stakeholders’ concerns. Improvements will be made to language and presentation and include guidance to ensure questions are clearly understood. Changes are being tested with tax specialists and users of the service to ensure they meet individuals’ and businesses’ needs.

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