Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of changes to IR35 tax regulations on (a) self-employed people and (b) people who own small businesses.

The Government is considering responses to the discussion document published in July on how to improve the effectiveness of the existing intermediaries legislation (IR35). As set out in the discussion document, the Government’s objective is to find a solution that protects the Exchequer and improves fairness in the system without creating disproportionate burdens on business.