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THE 2019 LOAN CHARGE

EDM (Early Day Motion) 1239: tabled on 08 May 2018

Tabled in the 2017-19 session.

This motion has been signed by 155 Members. It has not yet had any amendments submitted.

Motion text

That this House expresses its concern at the 2019 Loan Charge; notes that it is retrospective applying back to 1999; further notes that as a result of the introduction of IR35, umbrella companies were set up and recommended by professional advisers and employment agencies; recognises that the Charge will affect contractors, freelancers and agency workers, including social workers, supply teachers and bank and locum nurses and doctors; notes that employment was not an option and in some cases the company or organisation insisted on those arrangements, including to avoid paying National Insurance; notes that these individuals did not receive sick or holiday pay; believes it is unfair that HM Revenue and Customs (HMRC) are pursuing people who acted in good faith rather than the client organisations, agencies or umbrella companies all of whom benefited significantly; notes that HMRC are aggressively pursuing individuals through Advanced Payment Notices with no independent right of appeal; further believes that the Charge is likely to cause financial distress and bankruptcies, impeding HMRC's ability to recover these tax liabilities and causing a devastating impact on people; believes that retrospectively taxing something that was technically allowed at the time, is unfair; calls on the Government to revise the legislation to avoid significant damage to independent contractors and freelancers in the UK; and calls for the Charge to apply only to disguised remuneration loans entered into after the Finance Act 2017 received Royal Assent.

The first 6 Members who have signed to support the motion are the sponsors. The primary sponsor is generally the person who tabled the motion and has responsibility for it. The date shown is when the Member signed the motion.

In addition to the sponsors, the following Members have signed to support the motion.

Aldous, Peter
Conservative
Signed on 21 May 2018
Waveney
Amess, Sir David
Conservative
Signed on 9 October 2018
Southend West
Antoniazzi, Tonia
Labour
Signed on 26 June 2018
Gower
Barron, Sir Kevin
Labour
Signed on 9 October 2018
Rother Valley
Bellingham, Sir Henry
Conservative
Signed on 4 June 2018
North West Norfolk
Benn, Hilary
Labour
Signed on 19 November 2018
Leeds Central
Betts, Mr Clive
Labour
Signed on 15 October 2018
Sheffield South East
Blackman, Bob
Conservative
Signed on 17 May 2018
Harrow East
Bone, Mr Peter
Conservative
Signed on 11 September 2018
Wellingborough
Bruce, Fiona
Conservative
Signed on 18 June 2018
Congleton
Cable, Sir Vince
Liberal Democrat
Signed on 21 May 2018
Twickenham
Cadbury, Ruth
Labour
Signed on 11 June 2018
Brentford and Isleworth
Carmichael, Mr Alistair
Liberal Democrat
Signed on 10 May 2018
Orkney and Shetland
Clwyd, Ann
Labour
Signed on 9 July 2018
Cynon Valley
Coaker, Vernon
Labour
Signed on 18 June 2018
Gedling
Cooper, Rosie
Labour
Signed on 13 June 2018
West Lancashire
Coyle, Neil
Labour
Signed on 4 June 2018
Bermondsey and Old Southwark
Cruddas, Jon
Labour
Signed on 5 June 2018
Dagenham and Rainham
Cunningham, Mr Jim
Labour
Signed on 17 May 2018
Coventry South
Janet Daby,
Signed on 25 October 2018
Davey, Sir Edward
Liberal Democrat
Signed on 16 May 2018
Kingston and Surbiton
Davies, David T. C.
Conservative
Signed on 17 May 2018
Monmouth
Dent Coad, Emma
Labour
Signed on 20 June 2018
Kensington
Donaldson, Sir Jeffrey M.
Democratic Unionist Party
Signed on 21 June 2018
Lagan Valley
Duffield, Rosie
Labour
Signed on 13 November 2018
Canterbury
Edwards, Jonathan
Plaid Cymru
Signed on 16 May 2018
Carmarthen East and Dinefwr
Evans, Mr Nigel
Conservative
Signed on 9 October 2018
Ribble Valley
Farrelly, Paul
Labour
Signed on 21 May 2018
Newcastle-under-Lyme
Farron, Tim
Liberal Democrat
Signed on 17 May 2018
Westmorland and Lonsdale
Fitzpatrick, Jim
Labour
Signed on 16 May 2018
Poplar and Limehouse
Gaffney, Hugh
Labour
Signed on 27 June 2018
Coatbridge, Chryston and Bellshill
Gapes, Mike
Labour
Signed on 4 June 2018
Ilford South
George, Ruth
Labour
Signed on 17 May 2018
High Peak
Girvan, Paul
Democratic Unionist Party
Signed on 19 June 2018
South Antrim
Godsiff, Mr Roger
Labour
Signed on 21 May 2018
Birmingham, Hall Green
Gray, James
Conservative
Signed on 5 November 2018
North Wiltshire
Grieve, Mr Dominic
Conservative
Signed on 6 June 2018
Beaconsfield
Grogan, John
Labour
Signed on 4 June 2018
Keighley
Hardy, Emma
Labour
Signed on 23 October 2018
Kingston upon Hull West and Hessle
Harman, Ms Harriet
Labour
Signed on 2 July 2018
Camberwell and Peckham
Hayes, Helen
Labour
Signed on 25 June 2018
Dulwich and West Norwood
Henderson, Gordon
Conservative
Signed on 16 May 2018
Sittingbourne and Sheppey
Hepburn, Mr Stephen
Labour
Signed on 22 May 2018
Jarrow
Hermon, Lady
Independent
Signed on 10 July 2018
North Down
Hill, Mike
Labour
Signed on 21 June 2018
Hartlepool
Hoey, Kate
Labour
Signed on 11 June 2018
Vauxhall
Huq, Dr Rupa
Labour
Signed on 24 July 2018
Ealing Central and Acton
Jardine, Christine
Liberal Democrat
Signed on 16 May 2018
Edinburgh West
Jones, Graham P
Labour
Signed on 27 June 2018
Hyndburn
Kinnock, Stephen
Labour
Signed on 6 November 2018
Aberavon
Lake, Ben
Plaid Cymru
Signed on 17 May 2018
Ceredigion
Lamb, Norman
Liberal Democrat
Signed on 22 May 2018
North Norfolk
Lefroy, Jeremy
Conservative
Signed on 21 May 2018
Stafford
Lewis, Mr Ivan
Independent
Signed on 4 September 2018
Bury South
Lucas, Caroline
Green Party
Signed on 22 May 2018
Brighton, Pavilion
Main, Mrs Anne
Conservative
Signed on 19 July 2018
St Albans
Mann, John
Labour
Signed on 4 September 2018
Bassetlaw
Martin, Sandy
Labour
Signed on 5 June 2018
Ipswich
McDonagh, Siobhain
Labour
Signed on 6 September 2018
Mitcham and Morden
McGovern, Alison
Labour
Signed on 4 September 2018
Wirral South
Murray, Ian
Labour
Signed on 15 October 2018
Edinburgh South
O'Mara, Jared
Independent
Signed on 22 May 2018
Sheffield, Hallam
Paisley, Ian
Democratic Unionist Party
Signed on 16 May 2018
North Antrim
Pearce, Teresa
Labour
Signed on 4 July 2018
Erith and Thamesmead
Penning, Sir Mike
Conservative
Signed on 4 June 2018
Hemel Hempstead
Powell, Lucy
Labour
Signed on 9 October 2018
Manchester Central
Rashid, Faisal
Labour
Signed on 24 July 2018
Warrington South
Robinson, Gavin
Democratic Unionist Party
Signed on 21 May 2018
Belfast East
Russell-Moyle, Lloyd
Labour
Signed on 16 May 2018
Brighton, Kemptown
Ryan, Joan
Labour
Signed on 23 July 2018
Enfield North
Sharma, Mr Virendra
Labour
Signed on 6 June 2018
Ealing, Southall
Sheerman, Mr Barry
Labour
Signed on 11 July 2018
Huddersfield
Skinner, Mr Dennis
Labour
Signed on 17 October 2018
Bolsover
Slaughter, Andy
Labour
Signed on 23 May 2018
Hammersmith
Smeeth, Ruth
Labour
Signed on 9 July 2018
Stoke-on-Trent North
Snell, Gareth
Labour
Signed on 19 November 2018
Stoke-on-Trent Central
Sobel, Alex
Labour
Signed on 17 May 2018
Leeds North West
Stevens, Jo
Labour
Signed on 21 May 2018
Cardiff Central
Stone, Jamie
Liberal Democrat
Signed on 16 July 2018
Caithness, Sutherland and Easter Ross
Streeting, Wes
Labour
Signed on 30 October 2018
Ilford North
Swinson, Jo
Liberal Democrat
Signed on 12 September 2018
East Dunbartonshire
Thewliss, Alison
Scottish National Party
Signed on 11 May 2018
Glasgow Central
Thomas, Gareth
Labour
Signed on 9 October 2018
Harrow West
Turley, Anna
Labour
Signed on 11 June 2018
Redcar
Twigg, Stephen
Labour
Signed on 5 July 2018
Liverpool, West Derby
Twist, Liz
Labour
Signed on 6 November 2018
Blaydon
Vickers, Martin
Conservative
Signed on 4 June 2018
Cleethorpes
West, Catherine
Labour
Signed on 20 June 2018
Hornsey and Wood Green
Western, Matt
Labour
Signed on 14 June 2018
Warwick and Leamington
Williams, Hywel
Plaid Cymru
Signed on 4 June 2018
Arfon
Wilson, Sammy
Democratic Unionist Party
Signed on 26 June 2018
East Antrim
Yasin, Mohammad
Labour
Signed on 4 September 2018
Bedford
Zeichner, Daniel
Labour
Signed on 23 May 2018
Cambridge
Jarvis, Dan
Labour
Signed on 3 December 2018
Barnsley Central
Davies, Geraint
Labour
Signed on 10 December 2018
Swansea West
McMorrin, Anna
Labour
Signed on 11 December 2018
Cardiff North
Phillips, Jess
Labour
Signed on 11 December 2018
Birmingham, Yardley
Blunt, Crispin
Conservative
Signed on 13 December 2018
Reigate
De Cordova, Marsha
Labour
Signed on 17 December 2018
Battersea
Letwin, Sir Oliver
Conservative
Signed on 17 December 2018
West Dorset
Williams, Dr Paul
Labour
Signed on 18 December 2018
Stockton South
Lord, Mr Jonathan
Conservative
Signed on 18 December 2018
Woking
Woodcock, John
Independent
Signed on 7 January 2019
Barrow and Furness
Syms, Sir Robert
Conservative
Signed on 9 January 2019
Poole
McKinnell, Catherine
Labour
Signed on 10 January 2019
Newcastle upon Tyne North
Rosindell, Andrew
Conservative
Signed on 17 January 2019
Romford
Whitfield, Martin
Labour
Signed on 21 January 2019
East Lothian
Wragg, Mr William
Conservative
Signed on 28 January 2019
Hazel Grove
Jenkyns, Andrea
Conservative
Signed on 28 January 2019
Morley and Outwood
Raab, Dominic
Conservative
Signed on 28 January 2019
Esher and Walton
Reeves, Ellie
Labour
Signed on 30 January 2019
Lewisham West and Penge
Campbell, Mr Gregory
Democratic Unionist Party
Signed on 6 February 2019
East Londonderry
Perkins, Toby
Labour
Signed on 6 February 2019
Chesterfield
Bryant, Chris
Labour
Signed on 14 February 2019
Rhondda
Little Pengelly, Emma
Democratic Unionist Party
Signed on 26 February 2019
Belfast South
Brady, Sir Graham
Conservative
Signed on 5 March 2019
Altrincham and Sale West
Grant, Bill
Conservative
Signed on 6 March 2019
Ayr, Carrick and Cumnock
Drew, Dr David
Labour
Signed on 11 March 2019
Stroud
Stringer, Graham
Labour
Signed on 12 March 2019
Blackley and Broughton
Davies, Philip
Conservative
Signed on 12 March 2019
Shipley
Spelman, Dame Caroline
Conservative
Signed on 13 March 2019
Meriden
Bailey, Mr Adrian
Labour
Signed on 14 March 2019
West Bromwich West
Hopkins, Kelvin
Independent
Signed on 15 March 2019
Luton North
Burden, Richard
Labour
Signed on 18 March 2019
Birmingham, Northfield
Smith, Angela
Labour
Signed on 18 March 2019
Penistone and Stocksbridge
Rimmer, Ms Marie
Labour
Signed on 19 March 2019
St Helens South and Whiston
Swayne, Sir Desmond
Conservative
Signed on 19 March 2019
New Forest West
O'Hara, Brendan
Scottish National Party
Signed on 20 March 2019
Argyll and Bute
MacNeil, Angus Brendan
Scottish National Party
Signed on 20 March 2019
Na h-Eileanan an Iar
Newlands, Gavin
Scottish National Party
Signed on 21 March 2019
Paisley and Renfrewshire North
Sheppard, Tommy
Scottish National Party
Signed on 21 March 2019
Edinburgh East
Monaghan, Carol
Scottish National Party
Signed on 22 March 2019
Glasgow North West
Tami, Mark
Labour
Signed on 27 March 2019
Alyn and Deeside
Metcalfe, Stephen
Conservative
Signed on 1 April 2019
South Basildon and East Thurrock
Lewell-Buck, Mrs Emma
Labour
Signed on 3 April 2019
South Shields
Halfon, Robert
Conservative
Signed on 3 April 2019
Harlow
Green, Kate
Labour
Signed on 4 April 2019
Stretford and Urmston
Duncan Smith, Mr Iain
Conservative
Signed on 4 April 2019
Chingford and Woodford Green
Ali, Rushanara
Labour
Signed on 8 April 2019
Bethnal Green and Bow
Whittingdale, Mr John
Conservative
Signed on 10 April 2019
Maldon
Lewis, Dr Julian
Conservative
Signed on 11 April 2019
New Forest East
Buck, Ms Karen
Labour
Signed on 12 April 2019
Westminster North
Ellman, Mrs Louise
Labour
Signed on 15 May 2019
Liverpool, Riverside
Brown, Alan
Scottish National Party
Signed on 24 June 2019
Kilmarnock and Loudoun
Pennycook, Matthew
Labour
Signed on 2 July 2019
Greenwich and Woolwich
Malhotra, Seema
Labour
Signed on 31 July 2019
Feltham and Heston