Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that (a) sole traders and (b) people working in the gig economy are not adversely affected by changes to IR35 legislation.

The IR35 rules were introduced in 2000. They only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed or sole traders.

The Government will introduce a legal requirement for clients to implement a status disagreement process to allow individuals to challenge their status determination directly and in real time. This right is an additional statutory layer of protection for off-payroll workers.