Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the effectiveness of IR35 regulations for UK businesses working together in foreign markets.

The off-payroll working reforms have proved effective in reducing non-compliance. As well as preventing tax non-compliance, keeping the reforms in place also protects around £1.5 billion a year of government revenue, which supports strong public finances and helps fund our vital public services.