Written Question·Treasury·UIN 41303

Off-payroll Working: Small Businesses

Tabled: 25 March 2025
Answered: 2 April 2025

Question

Zöe Franklin

Liberal DemocratGuildford

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure off-payroll working rules support (a) entrepreneurs and (b) small business growth.

Answer

James Murray
The off-payroll working rules, also known as IR35, are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employe...

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