Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions he has had with the representatives of large companies on their ability to assess the employment status of their workers for the purpose of IR35 rules; and if he will make a statement.

The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.

Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare.

The Government has worked closely with external stakeholders, including contractor representatives, businesses and parliamentary colleagues to ensure that customers are ready for these changes, providing targeted support for customers to help them implement these changes. HM Revenue and Customs (HMRC) will continue working with stakeholders to enhance the Check Employment Status for Tax (CEST) digital service. Customers can use the CEST service to help make decisions on the employment status of their workers for tax purposes.

In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.

HMRC have produced guidance for large and medium-sized customers, which can be found on GOV.UK;

https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients