Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increasing the rate of employer national insurance contributions on contractors working inside IR35 via an umbrella company.

Raising the revenue required to fix the public finances and restore economic stability requires difficult decisions on tax, which is why we are asking employers to contribute more.

A Tax Information and Impact Note was published alongside the legislation when it was introduced to Parliament.