Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of not applying IR35 rules for domestic contractors where a contract is forecast to end within a two week period.

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 considered the suggestion of an exemption based on the length of a contract when consulting on the reforms to the off-payroll working rules, but concluded that it was not appropriate.

HMRC’s employment status manual (ESM0548) explains the role of the length of engagement in determining employment status.