To ask the Chancellor of the Exchequer, what steps she is taking to help reduce the impact of off-payroll working rules on the financial services sector and those working in it; and whether she plans to review those rules.

The Government keeps all tax policy and legislation under review.

The Government and HMRC published both external research and internal analysis on the impacts of the 2021 reform in the private and voluntary sectors here:

https://www.gov.uk/government/publications/short-term-effects-of-the-2021-off-payroll-working-rules-reform-for-private-and-voluntary-sector-organisations

https://www.gov.uk/government/publications/impacts-of-the-2021-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors/impacts-of-the-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors

HMRC will continue to provide support and guidance to individuals and businesses operating the rules, including those in the financial services sector, and will continue to look for opportunities to improve the way these rules work in practice.