Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps HMRC has taken to ensure that the Check Employment Status for Tax tool accurately interprets case law for the purpose of deciding employment status.

The check employment status for tax (CEST) digital service was rigorously tested throughout development, with input from external stakeholders, in accordance with government data standards prior to release.

Results have been tested by HMRC against known case law and settled cases.