Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of administrative changes to IR35 in 2021 on the extent to which domestic contractors are able to secure short-term contracts from UK clients.

The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.

The government and HMRC remain committed to understanding the impacts of changes made to the rules in April 2021, and have published external research and HMRC’s own internal analysis on the short-term impacts of the reforms.