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Off-payroll Working

Question for Treasury

UIN 900051, tabled on 7 January 2020

Whether he has plans to undertake a review of HMRC's IR35 Tax Regulations.

Answered on

7 January 2020

The Government has announced today further details about the review of the off-payroll working rules reform. As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will address any remaining concerns from businesses and individuals about how the upcoming reform will be implemented, and will focus on steps the Government can take to ensure smooth and successful implementation. The self-employed are not in scope of the rules; and the review will consider whether any additional support for businesses is needed to ensure that the self-employed are not affected.

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