1st Report - Off-payroll working: treating people fairly
- HC No.
- —
- Published
- 27 Apr 2020
- Items
- 0
- Response
- Response document linked Read government response ↗
Select Committee · Finance Bill Sub-Committee
Draft Finance Bill 2019
Status: Closed
Opened: 5 Feb 2020
Closed: 27 Apr 2022
1 report
Inquiry scope
The Sub-Committee will focus on the Government's proposal to extend the off-payroll working rules – which were introduced for the public sector in 2017 – to large and medium-sized organisations in the private sector from April 2020. The proposal would mean that businesses will be responsible for deciding whether contractors they hire are liable to pay income tax and national insurance contributions, and if so, for paying those sums. The inquiry is accepting written submissions until 25 February 2020 . Please read the call for evidence .Reports
Oral evidence sessions
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| Date | Session and witnesses | Source |
|---|---|---|
| 16 Mar 2020 | Carl Vincent · NHS Digital, Cerys McDonald · HM Revenue and Customs, Lindsey Whyte · HM Treasury, Paul Riley · HMRC | View ↗ |
| 9 Mar 2020 | Professor Patricia Leighton · Centre for Research on Self-Employment, Siobhan Endean · Unite the Union | View ↗ |
| 2 Mar 2020 | Bill Dodwell · Office of Tax Simplification, Caroline Colliston · Law Society of Scotland, Karen Thomson · Administrative Burdens Advisory Board, Keith Gordon · Temple Tax Chambers, Stephen Ratcliffe · Employment Lawyers Association (ELA) | View ↗ |
| 24 Feb 2020 | Abigail Agopian · Confederation of British Industry, Andrew Chamberlain · Association of Independent Professionals & the Self-Employed (IPSE), Iain Campbell · Independent Health Professionals' Association, John McVay OBE · Pact, Julia Kermode · Freelancer and Contractor Services Association, Lorence Nye · Federation of Small Businesses, Matthew Abrahams · Oil and Gas UK | View ↗ |
| 10 Feb 2020 | Anita Monteith · Institute of Chartered Accountants in England and Wales, Colin Ben-Nathan · Chartered Institute of Taxation (CIOT), Jason Piper · The Association of Chartered Certified Accountants (ACCA), Justine Riccomini · Institute of Chartered Accountants of Scotland, Meredith McCammond · Low Incomes Tax Reform Group (LITRG) | View ↗ |
Who gave evidence
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| Witness | Organisation | Sessions |
|---|---|---|
| Abigail Agopian · Principal Tax Adviser | Confederation of British Industry | 1 |
| Andrew Chamberlain · Director of Policy | Association of Independent Professionals & the Self-Employed (IPSE) | 1 |
| Anita Monteith · Tax technical lead and Senior Policy Adviser | Institute of Chartered Accountants in England and Wales | 1 |
| Bill Dodwell · Tax Director | Office of Tax Simplification | 1 |
| Carl Vincent · Chief Financial Officer | NHS Digital | 1 |
| Caroline Colliston · Member of Tax Law and Policy sub-committee | Law Society of Scotland | 1 |
| Cerys McDonald · Director of Individuals Policy | HM Revenue and Customs | 1 |
| Colin Ben-Nathan · Chair of the Employment Taxes Committee | Chartered Institute of Taxation (CIOT) | 1 |
| Iain Campbell · Secretary General | Independent Health Professionals' Association | 1 |
| Jason Piper · Policy Lead, Business and Tax Law | The Association of Chartered Certified Accountants (ACCA) | 1 |
| John McVay OBE · Chief Executive | Pact | 1 |
| Julia Kermode · Chief Executive | Freelancer and Contractor Services Association | 1 |
| Justine Riccomini · Head of Taxation (Scottish Taxes, Employment & ICAS Tax Community) | Institute of Chartered Accountants of Scotland | 1 |
| Karen Thomson · Board Member | Administrative Burdens Advisory Board | 1 |
| Keith Gordon · Barrister | Temple Tax Chambers | 1 |
| Lindsey Whyte · Director of Personal Tax, Welfare and Pensions | HM Treasury | 1 |
| Lorence Nye · Senior Policy Adviser | Federation of Small Businesses | 1 |
| Matthew Abrahams · Supply Chain Director | Oil and Gas UK | 1 |
| Meredith McCammond · Technical Officer | Low Incomes Tax Reform Group (LITRG) | 1 |
| Paul Riley · Director for Tax Administration | HMRC | 1 |
| Professor Patricia Leighton · Professor | Centre for Research on Self-Employment | 1 |
| Siobhan Endean · National Officer for Equalities | Unite the Union | 1 |
| Stephen Ratcliffe · Member, Legislative and Policy Committee | Employment Lawyers Association (ELA) | 1 |
Correspondence
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| Published | Direction | Letter |
|---|---|---|
| 17 Apr 2020 | To committee | Letter from Lord Forsyth, Chair, Finance Bill Sub-Committee to Rt Hon Jesse Norman MP, Financial Secretary to the Treasury |