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Self-employed: Tax Avoidance

Treasury written question – answered on 12th March 2020.

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Photo of Graham Brady Graham Brady Chair, Conservative Party 1922 Committee

To ask the Chancellor of the Exchequer, what assessment his Department has made of the off-shoring of contracts as a consequence of the planned extension of IR35.

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

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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