§ Mr. BradyTo ask the Chancellor of the Exchequer what changes have been made to Inland Revenue guidelines on the implementation of IR35 since 1 April. [159269]
§ Dawn PrimaroloThe wording of the guidance manual provided to Inland Revenue employees regarding the interpretation and application of the law on employment status is being reviewed; the underlying case law has not been changed.
§ Mr. BradyTo ask the Chancellor of the Exchequer what revision has been made since 1 April to his Department's estimate of the revenue which will be raised by IR35. [159268]
§ Dawn PrimaroloNone.
§ Mr. BradyTo ask the Chancellor of the Exchequer what cost has been incurred to date in the implementation of IR35; and what the projected cost is for the 2001–02 financial year. [159226]
§ Dawn PrimaroloSo far, the main additional activity undertaken by the Inland Revenue associated with the introduction of the 'ir35' legislation has been the provision of advice to taxpayers and their advisers. This service has been provided by existing staff as part of their normal duties.