It's a pleasure to serve under you on Dhe.

I can't come at this because a CZ people may know.

I'm vice chair of your party parliamentary group.

On the loan charge on dhe, I was approached by a on agency that employees, health workers, doctors, nurses and health care systems purely for the N hs on dhe.

There's an interconnection with the loan church.

And of course, it's because off the unintended consequences of I R 30 five's creation that we've had the whole problem with the lone charge because it was a lone.

Lone schemes were set up as a way off, um, enabling people who are self employed and freelances to not be dis benefited and end up having to pay more tax.

And if they'd gone through P A y e.

But and also to, For many of them, it was to remove the administrative burden of setting up their own companies.

And as the debate that is going on now in the main chamber will express lots of examples from many members from across the house, there have been many very distressing consequences off off the loan charge in the way that that's being handled, particularly in the last 34 years by by hmrc.

But I want to just relay the concerns off.

Uh, this, uh, this managing director, owner and founder off what was a significant recruiter off N a n H s workers, but whose business has declined by over 60% in recent years.

Now the particular issue he has concerns with, and I hope I can express it clearly and apologize if I don't get this entirely right.

But his particular concern is the confusion within the N hs about whether freelance workers are subject our p a y e or not.

And there is a mixed communication on this is causing him difficulty in his business.

But of course it's causing difficulty for the workers concerned.

Now we're talking a peep about people who are low, low paid or just about medium paid or some below 30,000 many most below 50,000 piranha thes are people who have the four because of often the inflexibility of n hs employment.

Choose to work on a freelance basis day by day.

That means they could be London based people could be sent to South Hampton, one day bath the next day, maybe somewhere in London the next day they incur travel expenses they incur for long days.

They incur costs that, in a normal sense, would be be able to claim a bill against the company.

But if they're P A Y e, they cannot claim these costs.

So they have stopped.

S so so so therefore, they make themselves unavailable to the N HS on DDE.

What I've also learning is that this is one of the major causes that plus Brexit off chronic shortages, off freelance off staff of clinicians on medical staff, nurses and nursing systems in the N hs.

Because it's just not worth people's while.

Who needs to work flexibly but are being forced to go through P i ray where it's just it's just not as well.

So what people are doing is working in the private sector, private health sector.

Where's more flexibility where these restrictions don't apply or they're leaving the country or they're leaving health and working in another sector where that where they're better off in sector, which is more able to be flexible.

So what I've been told is that 99% of this firm's agency workers are being unlawfully blanket assessed inside.

I are 34 so their eye on forced into unlawful employment without a fair assessment approved N hs framework.

Operators are enforcing these blanket assessments.

N hs improvement have stated a fair and individual I are 35.

Assessment must be carried out.

But this is not happening on blankets.

Assessments are UN compliant with the legislation, the fee payer under the new rules, the 1917 Finance Act three agency or third party paying the workers PSC and not being allowed to carry out an I R 35 status assessment to desert to determine the proper I are 35 status of the work.

I do apologize for reading this, but I'll get it wrong if I don't, um, The fee pair is the closest party in the contractual claim.

James to the Workers Personal service is company.

This is despite hmrc guidance, which states quote where a public authority agency all third party quote the thief.

The fee pair makes a payment to a worker's intermediary on or after six of April 2017.

It decides the party decides if the rules apply on, then detect, deduct tax and primary.

And I see on Isis from the payment it makes pays the employers and Isis and is included for calculating the apprenticeship left.

So the HMRC check employment status tool used to assess workers, assumes mutuality of obligation.

One of the main test that has to be assessed for our I R 35 determinations has to assess in all engagements.

So as a result of the assumption the cess tool is flawed, the importance of mutual mutuality of obligation could be demonstrated in the recent tribunal case.

Now, Ariane, against a community based care health the details I can make available.

So personnel supply of people to N.

H S trust.

If it appears there's no mutual out mutuality of obligation, the worker can cancel a shift at any time and will not be paid.

This is key to that case.

The N.

H s trust can cancel a shift at any time, and the worker will not be paid.

This is also confirmed in contract in our camp.

In this company's contracts, the agency's contracts have a 99% of the agency workers.

A blanket assessed inside are 35 forced into unlawful employment.

It appears that HMRC doesn't understand the eye.

Are 35 rules itself.

There's a recent tax case that HMRC lost with Lorraine Kelly apparent.

Um, now, if HMRC are losing, I are 35 tax cases and have lost approximately 50% of I R 35 cases that HMRC bought against contractors.

How can they implement an online tool to get a correct I'LL 35 results when they can only get it right?

It's my second only get it right 50% of the time when they go to court.

This has to be worrying.

Now, I am very concerned with what I'm hearing from this agency who's trying to do the right thing on.

Dhe on, incidentally, warns a ll The agency stuff that they employ off the loan charge on it is not, is an umbrella, does have a brother, is an umbrella company but does not use the lone charge.

But therefore, you know, I'm absolutely convinced that this company is trying to do the right thing, but is really, really concerned because of the impact that this confusion between HMRC and then it Jess is having on the ability to provide a a supply of appropriately qualified and available staff to the N hs as and when needed.