Written Question·Treasury·UIN 21894
Off-payroll Working: Tax Yields
Tabled: 3 January 2025
Answered: 13 January 2025
Question
Katrina Murray
Labour — Cumbernauld and Kirkintilloch
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the introduction of IR35 on tax receipts.
Answer
James MurrayThe off-payroll working rules, also known as IR35, have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same in...
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