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Off-payroll Working

Question for Treasury

UIN 25625, tabled on 5 March 2020

To ask the Chancellor of the Exchequer, what assessment his Department has made of the off-shoring of contracts as a consequence of the planned extension of IR35.

Answered on

12 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:

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

Answered by