Speech in Commons Chamber - Thu 09 Dec 2021
Downing Street Christmas Parties Investigation
"I should say at the start that I think Boris—sorry, the Prime Minister—is doing a great job of running the country. I congratulate the hon. Member for Putney (Fleur Anderson) on securing the urgent question. I think the Paymaster General, my right hon. and learned Friend the Member for Northampton …..."Peter Bone - View Speech
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Written Question
Thursday 9th December 2021
Asked by:
Peter Bone (Independent - Wellingborough)
Question
to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the obligations of employment agencies and umbrella companies under Chapter 10, Part 2 of The Income Tax (Earnings and Pensions) Act 2003.
Answered by Lucy Frazer
Chapter 10, Part 2 of The Income Tax (Earnings and Pensions) Act 2003 (ITEPA) relates to the off-payroll working rules, which apply to engagements where a worker provides their services through their own intermediary. It does not apply to engagements where workers provide their services as an employee of an agency or umbrella company.
Under the off-payroll rules, employment agencies are responsible for passing the Status Determination Statement to the party below them in the labour supply chain. If they are the deemed employer, they will be responsible for operating PAYE on the engagement.
Umbrella companies are responsible for operating PAYE on payments to workers employed by them; these engagements do not fall within the off-payroll working rules in Chapter 10 of ITEPA.
On 30 November 2021, the Government published a Call for Evidence on the umbrella company market, inviting views on the role that they play in the labour market and the ways in which they interact with the tax and employment rights systems: https://www.gov.uk/government/consultations/call-for-evidence-umbrella-company-market
Written Question
Thursday 9th December 2021
Asked by:
Peter Bone (Independent - Wellingborough)
Question
to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC received legal advice supporting the pursuit of employees rather than employers for use of loan schemes.
Answered by Lucy Frazer
The long-standing basis of the UK income tax system is that individuals are responsible for paying their tax liabilities. Individuals are therefore liable for tax on their income received through disguised remuneration avoidance schemes, whether as a loan or in some other form.
Where there is an employer, the employer may be obliged to operate PAYE on the payments to their employees. In these circumstances, HMRC in the first instance, and wherever possible, seeks to recover the tax due through PAYE from the employer. However, the employee remains the person liable to the income tax and in some circumstances the law allows HMRC to recover the tax due directly from the employee.
Written Question
Thursday 9th December 2021
Asked by:
Peter Bone (Independent - Wellingborough)
Question
to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will carry out a further review of the loan charge.
Answered by Lucy Frazer
I refer the Hon Member to the answer that was given to PQ UIN 83372.
Speech in Commons Chamber - Thu 18 Nov 2021
Northern Ireland Protocol: EU Negotiations
"I congratulate the right hon. Member for Orkney and Shetland (Mr Carmichael) on obtaining this important urgent question. May I take up a difference with him on one thing? Will my right hon. and learned Friend the Paymaster General confirm that the triggering of article 16 should be based on …..."Peter Bone - View Speech
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Speech in Commons Chamber - Wed 08 Sep 2021
Health and Social Care Levy
"My hon. Friend makes the powerful point that this is what Labour would do in power. Why are we doing it as Conservatives?..."Peter Bone - View Speech
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Speech in Commons Chamber - Wed 08 Sep 2021
Health and Social Care Levy
"It is a great pleasure to follow my hon. Friend the Member for Guildford (Angela Richardson), who set out her position very clearly.
I have to say that this is the first time in all my time in Parliament that a Ways and Means motion has been debated all day. …..."Peter Bone - View Speech
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Speech in Commons Chamber - Tue 07 Sep 2021
Oral Answers to Questions
"The problem that Members have on both sides of this House is that ordinary people were duped into something and it has effectively become a retrospective piece of legislation. I thought the way that the shadow Minister, the hon. Member for Ealing North (James Murray), approached this was very reasonable. …..."Peter Bone - View Speech
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Speech in Westminster Hall - Thu 08 Jul 2021
Covid-19: Household Debt
"I remind hon. Members that there have been some changes to normal practice in order to support the new hybrid arrangements. Timings of debates have been amended to allow technical arrangements to be made for the next debate. There will also be suspensions between each debate.
I remind Members participating …..."Peter Bone - View Speech
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Speech in Westminster Hall - Thu 08 Jul 2021
Covid-19: Household Debt
"It might help Members to know that five Back Benchers want to get in before I have to call the Front Benchers at half-past the hour; if people keep their remarks to five minutes or less, we will get everyone in...."Peter Bone - View Speech
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