Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to tackle stakeholders' concerns on the Check Employment Status for Tax tool ahead of the introduction of the Off-Payroll tax.

HMRC’s Check Employment Status for Tax (CEST) service was rigorously tested against known case law and settled cases, and HMRC stand by the result if it is used in accordance with its 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.