United Kingdom · Question · Written question
UIN 179086
Off-payroll Working
Introduced
12 April 2021
Last action
20 April 2021 · Answer
Status
Answered
Sponsors
—
Subjects
Discovery layer
Source updated
20 April 2021
Summary
To ask the Chancellor of the Exchequer, whether HMRC has made an assessment of the potential merits of updating its CEST tool used for determining employment status to account for Mutuality of Obligation in the determination of independent contract work.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
12 April 2021
Written question
To ask the Chancellor of the Exchequer, whether HMRC has made an assessment of the potential merits of updating its CEST tool used for determining employment status to account for Mutuality of Obligation in the determination of independent contract work.
Source: Commons
20 April 2021
Answer
‘Mutuality of obligation’ (MoO) is a term often used to describe the basic obligations that exist between a hirer and a worker. These basic obligations are where the hirer is obliged to pay remuneration, of any kind, and the worker is obliged to provide t...
Source: Written answer
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Sponsors
- · Treasury · Answering body
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://questions-statements.parliament.uk/written-questions/detail/2021-04-12/179086
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1307981
- uk · wq-1307981 · source updated 20 April 2021