Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the maximum appropriate rate of (a) income tax and (b) national insurance for workers when calculated together in each income tax band affected by the changes to IR35.

The off-payroll working rules have been in place for nearly 20 years. They are designed to ensure that someone working like an employee, but through a company, pays similar levels of tax to other employees. It is fair that individuals who work in a similar way should pay broadly the same amount of tax.

The rules apply to individuals who are working like employees under the current employment status tests; they do not apply to the self-employed or stop anyone working through their own company.

The reform shifts responsibility for operating the off-payroll rules from the worker’s company to the engager. It does not introduce a new tax liability, or change applicable income tax or National Insurance rates or thresholds.