Written Question·Treasury·UIN 39696
Small Businesses: Off-payroll Working
Tabled: 19 March 2025
Answered: 26 March 2025
Question
Ben Maguire
Liberal Democrat — North Cornwall
To ask the Chancellor of the Exchequer, whether her Department plans to make an assessment of the potential impact of off-payroll working IR35 reforms on (a) self-employed workers and (b) small businesses.
Answer
James MurrayThe off-payroll working rules, also known as IR35, do not apply to the genuinely self employed. They are designed to ensure that individuals working like employees but through their own company, pay broadly the same income tax and National Insurance contr...
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