Employment: Taxation

Treasury written question – answered on 17th February 2020.

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Photo of David Duguid David Duguid Conservative, Banff and Buchan

To ask the Chancellor of the Exchequer, what assessment his Department has made of the effect of proposed changes to IR35 rules from April 2020 on trends in the level of employment in the oil and gas sector in Scotland.

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

The off-payroll working rules (commonly known as IR35) are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The rules do not apply to the self-employed or stop anyone working through their own company.

The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals; this is a UK-wide figure. The TIIN can be found here: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020.

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