Written Question·Treasury·UIN 56011
Off-payroll Working
Tabled: 30 May 2025
Answered: 9 June 2025
Question
Rupert Lowe
Restore Britain — Great Yarmouth
To ask the Chancellor of the Exchequer, what assessment her her Department has made of the potential impact of off-payroll working (IR35) rules on (a) small business productivity, (b) contract availability and (c) self-employment rates.
Answer
James MurrayThe off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those w...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 56011) →