Self-employed: Tax Avoidance

Treasury written question – answered on 10th March 2020.

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Photo of Martyn Day Martyn Day Shadow SNP Spokesperson (Public Health and Primary Care)

To ask the Chancellor of the Exchequer, what assessment he has made the effect of proposed legislative changes to IR35 on the income of healthcare professionals who provide out-of-hours services.

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

The off-payroll working rules 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. 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.

HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.

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