Small Businesses: Taxation

HM Treasury written question – answered on 28th February 2018.

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Photo of Julian Sturdy Julian Sturdy Conservative, York Outer

To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of changes to IR35 regulations on small businesses.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

The off-payroll working rules (sometimes known as IR35), do not affect small business owners who are genuinely self-employed. Individuals are only affected by the rules if they would be employees if engaged directly. The rules were reformed in April 2017 for public sector engagements to address widespread non-compliance. The reform only affects public sector bodies and the agencies or other third parties, who provide labour for the public sector.

The government is evaluating the impact of the public sector reform, including through externally commissioned independent research, which is due to be published this year.

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