HC Deb 02 May 2000 vol 349 cc30-1W
Sir Brian Mawhinney

To ask the Chancellor of the Exchequer what factors account for the change from the initial estimate of annual forecast revenue receipts from IR35. [120329]

Dawn Primarolo

I refer the right hon. Member to the answer I gave to the hon. Member for Croydon, South (Mr. Ottaway) on 5 April 2000,Official Report, column 494W.

Mr. Paul Marsden

To ask the Chancellor of the Exchequer what estimate he has made of the additional amount of tax that will be collected in each of the next three years as a result of the introduction of IR35; and if he will make a statement. [120366]

Dawn Primarolo

The estimate of extra tax and National Insurance Contributions generated from the pre-announced measure to tackle avoidance through the use of personal service companies is provided in Table A2.1 of the March 2000 "Financial Statement and Budget Report".

Mr. Paul Marsden

To ask the Chancellor of the Exchequer if he will make a statement on the development of a database of small businesses who breach IR35 rules. [120365]

Dawn Primarolo

We expect intermediaries involved in contracts affected by the legislation to comply with the rules, and the Inland Revenue will provide information and support to enable them to do so. Those who do not will be identified and reviewed by Inland Revenue compliance officers using existing compliance methods.

A separate database of intermediaries who breach the rules will not be needed.