Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the obligations on employment agencies and umbrella companies set out under Chapter 10 Part 2 of The Income Tax (Earnings and Pensions) Act 2003.

The Tax Information and Impact Note published in March 2021 set out the expected impacts of the April 2021 reform of the off-payroll working rules, which can be found here: https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021

Research into the effects of the off-payroll working rules reforms on employment agencies was published in March 2021, and can be found here: https://www.gov.uk/government/publications/effects-of-the-off-payroll-working-reforms-on-employment-agencies

During the debate on the Finance Bill 2020, the Government committed to commission independent research into the short-term impacts of the reform by October 2021. That research has been commissioned. The Government will publish its findings once complete.