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Employment: Taxation

Question for Treasury

UIN 268953, tabled on 25 June 2019

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.

Answered on

3 July 2019

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.

Answered by