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Social Security Benefits: Children

Volume 459: debated on Tuesday 1 May 2007

To ask the Chancellor of the Exchequer how much tax has been collected under Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 since the introduction of the legislation; and how many taxpayers have been liable for tax as a result of being in deemed employment within the meaning of that chapter. (134808)

Those covered by the Intermediaries legislation are required to register with HM Revenue and Customs (HMRC) as employers and to operate PAYE/NIC on actual and deemed payments of employment income to workers. HMRC does not routinely collect data in respect of specific types of employer from PAYE/NIC returns. As such it is not possible to isolate data relating solely to this legislation.