Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to publish the outcome of his review of proposed changes to IR35 tax regulations.

The review of the off-payroll working rules reform (also known as IR35) was announced on 7 January 2020. As set out at Budget 2018, the reform is due to be extended to medium and large organisations in all sectors from 6 April 2020. The review is looking to determine if any further steps can be taken to ensure smooth and successful implementation of the reform due to come into force in April 2020. The review will conclude by mid-February 2020, after which point the recommendations will be made public.