House of Commons
THE 2019 LOAN CHARGE
EDM #1239
Tabled 08 May 2018
2017-19 Session
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.

Signatures (155)

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
21 May 2018
Amess, Sir David
Conservative
09 October 2018
Antoniazzi, Tonia
Labour
26 June 2018
Barron, Sir Kevin
Labour
09 October 2018
Bellingham, Sir Henry
Conservative
04 June 2018
Benn, Hilary
Labour
19 November 2018
Betts, Mr Clive
Labour
15 October 2018
Blackman, Bob
Conservative
17 May 2018
Bone, Mr Peter
Conservative
11 September 2018
Bruce, Fiona
Conservative
18 June 2018
Cable, Sir Vince
Liberal Democrat
21 May 2018
Cadbury, Ruth
Labour
11 June 2018
Carmichael, Mr Alistair
Liberal Democrat
10 May 2018
Clwyd, Ann
Labour
09 July 2018
Coaker, Vernon
Labour
18 June 2018
Cooper, Rosie
Labour
13 June 2018
Coyle, Neil
Labour
04 June 2018
Cruddas, Jon
Labour
05 June 2018
Cunningham, Mr Jim
Labour
17 May 2018
Janet Daby,
25 October 2018
Davey, Sir Edward
Liberal Democrat
16 May 2018
Davies, David T. C.
Conservative
17 May 2018
Dent Coad, Emma
Labour
20 June 2018
Donaldson, Sir Jeffrey M.
Democratic Unionist Party
21 June 2018
Duffield, Rosie
Labour
13 November 2018
Edwards, Jonathan
Plaid Cymru
16 May 2018
Evans, Mr Nigel
Conservative
09 October 2018
Farrelly, Paul
Labour
21 May 2018
Farron, Tim
Liberal Democrat
17 May 2018
Fitzpatrick, Jim
Labour
16 May 2018
Gaffney, Hugh
Labour
27 June 2018
Gapes, Mike
Labour
04 June 2018
George, Ruth
Labour
17 May 2018
Girvan, Paul
Democratic Unionist Party
19 June 2018
Godsiff, Mr Roger
Labour
21 May 2018
Goldsmith, Zac
Conservative
21 May 2018
Gray, James
Conservative
05 November 2018
Grieve, Mr Dominic
Conservative
06 June 2018
Grogan, John
Labour
04 June 2018
Hardy, Emma
Labour
23 October 2018
Harman, Ms Harriet
Labour
02 July 2018
Hayes, Helen
Labour
25 June 2018
Henderson, Gordon
Conservative
16 May 2018
Hepburn, Mr Stephen
Labour
22 May 2018
Hermon, Lady
Independent
10 July 2018
Hill, Mike
Labour
21 June 2018
Hoey, Kate
Labour
11 June 2018
Huq, Dr Rupa
Labour
24 July 2018
Jardine, Christine
Liberal Democrat
16 May 2018
Jones, Graham P
Labour
27 June 2018
Kinnock, Stephen
Labour
06 November 2018
Lake, Ben
Plaid Cymru
17 May 2018
Lamb, Norman
Liberal Democrat
22 May 2018
Lefroy, Jeremy
Conservative
21 May 2018
Lewis, Mr Ivan
Independent
04 September 2018
Lucas, Caroline
Green Party
22 May 2018
Main, Mrs Anne
Conservative
19 July 2018
Mann, John
Labour
04 September 2018
Martin, Sandy
Labour
05 June 2018
McDonagh, Siobhain
Labour
06 September 2018
McGovern, Alison
Labour
04 September 2018
Murray, Ian
Labour
15 October 2018
O'Mara, Jared
Independent
22 May 2018
Paisley, Ian
Democratic Unionist Party
16 May 2018
Pearce, Teresa
Labour
04 July 2018
Penning, Sir Mike
Conservative
04 June 2018
Powell, Lucy
Labour
09 October 2018
Rashid, Faisal
Labour
24 July 2018
Robinson, Gavin
Democratic Unionist Party
21 May 2018
Russell-Moyle, Lloyd
Labour
16 May 2018
Ryan, Joan
Labour
23 July 2018
Shapps, Grant
Conservative
18 June 2018
Sharma, Mr Virendra
Labour
06 June 2018
Sheerman, Mr Barry
Labour
11 July 2018
Skinner, Mr Dennis
Labour
17 October 2018
Slaughter, Andy
Labour
23 May 2018
Smeeth, Ruth
Labour
09 July 2018
Snell, Gareth
Labour
19 November 2018
Sobel, Alex
Labour
17 May 2018
Stevens, Jo
Labour
21 May 2018
Stone, Jamie
Liberal Democrat
16 July 2018
Streeting, Wes
Labour
30 October 2018
Swinson, Jo
Liberal Democrat
12 September 2018
Thewliss, Alison
Scottish National Party
11 May 2018
Thomas, Gareth
Labour
09 October 2018
Turley, Anna
Labour
11 June 2018
Twigg, Stephen
Labour
05 July 2018
Twist, Liz
Labour
06 November 2018
Vickers, Martin
Conservative
04 June 2018
West, Catherine
Labour
20 June 2018
Western, Matt
Labour
14 June 2018
Williams, Hywel
Plaid Cymru
04 June 2018
Wilson, Sammy
Democratic Unionist Party
26 June 2018
Yasin, Mohammad
Labour
04 September 2018
Zeichner, Daniel
Labour
23 May 2018
Jarvis, Dan
Labour
03 December 2018
Davies, Geraint
Labour
10 December 2018
McMorrin, Anna
Labour
11 December 2018
Phillips, Jess
Labour
11 December 2018
Blunt, Crispin
Conservative
13 December 2018
De Cordova, Marsha
Labour
17 December 2018
Letwin, Sir Oliver
Conservative
17 December 2018
Williams, Dr Paul
Labour
18 December 2018
Lord, Mr Jonathan
Conservative
18 December 2018
Woodcock, John
Independent
07 January 2019
Syms, Sir Robert
Conservative
09 January 2019
McKinnell, Catherine
Labour
10 January 2019
Rosindell, Andrew
Conservative
17 January 2019
Whitfield, Martin
Labour
21 January 2019
Wragg, Mr William
Conservative
28 January 2019
Jenkyns, Andrea
Conservative
28 January 2019
Raab, Dominic
Conservative
28 January 2019
Reeves, Ellie
Labour
30 January 2019
Campbell, Mr Gregory
Democratic Unionist Party
06 February 2019
Perkins, Toby
Labour
06 February 2019
Bryant, Chris
Labour
14 February 2019
Little Pengelly, Emma
Democratic Unionist Party
26 February 2019
Brady, Sir Graham
Conservative
05 March 2019
Grant, Bill
Conservative
06 March 2019
Drew, Dr David
Labour
11 March 2019
Stringer, Graham
Labour
12 March 2019
Davies, Philip
Conservative
12 March 2019
Spelman, Dame Caroline
Conservative
13 March 2019
Bailey, Mr Adrian
Labour
14 March 2019
Hopkins, Kelvin
Independent
15 March 2019
Burden, Richard
Labour
18 March 2019
Johnson, Joseph
Conservative
18 March 2019
Smith, Angela
Labour
18 March 2019
Rimmer, Ms Marie
Labour
19 March 2019
Swayne, Sir Desmond
Conservative
19 March 2019
O'Hara, Brendan
Scottish National Party
20 March 2019
MacNeil, Angus Brendan
Scottish National Party
20 March 2019
Newlands, Gavin
Scottish National Party
21 March 2019
Sheppard, Tommy
Scottish National Party
21 March 2019
Monaghan, Carol
Scottish National Party
22 March 2019
Tami, Mark
Labour
27 March 2019
Metcalfe, Stephen
Conservative
01 April 2019
Lewell-Buck, Mrs Emma
Labour
03 April 2019
Halfon, Robert
Conservative
03 April 2019
Green, Kate
Labour
04 April 2019
Duncan Smith, Mr Iain
Conservative
04 April 2019
Ali, Rushanara
Labour
08 April 2019
Whittingdale, Mr John
Conservative
10 April 2019
Lewis, Dr Julian
Conservative
11 April 2019
Buck, Ms Karen
Labour
12 April 2019
Ellman, Mrs Louise
Labour
15 May 2019
These members had previously signed the motion, but have now withdrawn their support. The date shown is when the Member withdrew their signature from the motion.