Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's publication entitled Off-payroll working: calculation of PAYE liability in cases of non-compliance, published on 27 April 2023, what his Department's expected timescale is for responding to the consultation.

The government launched a consultation on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working rules. The consultation ran from 27 April 2023 to 22 June 2023.

The government is considering the responses to this consultation and aims to publish a response by the end of the calendar year.