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Off-payroll Working

Question for Treasury

UIN 19757, tabled on 24 February 2020

To ask the Chancellor of the Exchequer, what assessment he has made of the effect of changes to IR35 on the number of people working as (a) freelancers and (b) contractors in the UK.

Answered on

3 March 2020

The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020.

HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.

As a result of the review into the reform of the off-payroll working rules published on 27 February 2020, HMRC are ramping up communication, including webinars and guides, to support contractors in understanding the rules. This will complement the significant work already being taken to support businesses to prepare.

Answered by

Treasury