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Treasury written question – answered on 7th January 2020.

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Photo of Henry Smith Henry Smith Conservative, Crawley

Whether he has plans to undertake a review of HMRC's IR35 Tax Regulations.

Photo of Greg Smith Greg Smith Conservative, Buckingham

What the timeframe is for the review of HMRC's IR35 Tax Regulations.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

The Government has announced today further details about the review of the off-payroll working rules reform. As set out at Budget 2018, the reform is due to be extended to all sectors from April 2020. The review will address any remaining concerns from businesses and individuals about how the upcoming reform will be implemented, and will focus on steps the Government can take to ensure smooth and successful implementation. The self-employed are not in scope of the rules; and the review will consider whether any additional support for businesses is needed to ensure that the self-employed are not affected.

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