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Finance Bill Sub-Committee takes evidence on off-payroll reform

7 February 2020

Economic Affairs Finance Bill Sub-Committee takes evidence on Monday 10 February 2020 at 3.15pm.

The evidence session will take place in two panels in Committee Room 1 of the House of Lords on Monday 10 February 2020 beginning at 3.15pm. 

Witnesses

  • Anita Monteith, Tax technical lead and Senior Policy Adviser, Institute of Chartered Accountants in England and Wales (ICAEW)
  • Justine Riccomini, Head of Taxation (Scottish Taxes, Employment & ICAS Tax Community), Institute of Chartered Accountants of Scotland (ICAS)
  • Jason Piper, Head of Tax and Business Law - Professional Insights, Association of Chartered Certified Accountants (ACCA)

Likely questions

  • How ready are businesses for the implementation of the proposed off-payroll working rules from April 2020?
  • Do businesses have the information, tools, expertise, and advice that they need to make determinations about employment status?
  • What lessons have been learned from the implementation of the off-payroll working rules in the public sector?

Witnesses

At 4.00pm:

  • Colin Ben-Nathan, Chair, Employment Taxes Committee, Chartered Institute of Taxation (CIOT)
  • Meredith McCammond, Technical Officer for LITRG and Chartered Tax Adviser, Low Incomes Tax Reform Group (LITRG)

Likely questions

  • Are the proposed rules for determining status as a deemed employee or self-employed sufficiently clear?
  • Is the Check Employment Status for Tax (CEST) tool able to reach correct decisions?
  • Could there be a shift away from Personal Service Companies to umbrella arrangements once the proposed reforms have been implemented?

Last week the House of Lords Economic Affairs Committee Finance Bill Sub-Committee launched its inquiry on the draft Finance Bill 2019–20.

Further information