Tax Avoidance

Treasury written question – answered on 7th January 2019.

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Photo of Alison McGovern Alison McGovern Chair, Speaker's Advisory Committee on Works of Art

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 December 2018 to Question 201166 on Tax Avoidance, what estimate his Department has made of the level of self-employment to produce those projections.

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

The off-payroll working rules ensure that individuals who work like employees pay broadly the same tax and National Insurance contributions (NICs) as other employees, regardless of the structure they work through. As announced at Budget 2018, the government is extending the earlier reforms to improve compliance with these rules in the private sector. The rules do not affect people who are genuinely self-employed.

The forecast costing was analysed and certified by the independent OBR.

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