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Off-payroll Working

Question for HM Treasury

UIN 200196, tabled on 11 June 2014

To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to introduce a statutory definition of a personal service company to enable HM Revenue and Customs to make a better informed assessment of those using such devices to artificially reduce income tax.

Answered on

16 June 2014

There are currently no plans to create a statutory definition of a personal service company. Working through a personal service company does not indicate that a person is artificially reducing their tax.

The Government keeps all areas of the tax system under review.

Answered by

Treasury
Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.