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United Kingdom · Question · Written question

UIN 56009

Off-payroll Working

answeredUnited Kingdom· UK Parliament· EN

Introduced

30 May 2025

Last action

9 June 2025 · Answer

Status

Answered

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Discovery layer

Source updated

9 June 2025

Summary

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of off-payroll working (IR35) rules on the self-employed sector since December 2023.

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Timeline

  1. 30 May 2025

    Written question

    To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of off-payroll working (IR35) rules on the self-employed sector since December 2023.

    Source: Commons

  2. 9 June 2025

    Answer

    The off-payroll working rules, also known as IR35, were introduced in 2000. They are designed to ensure that individuals working like employees, but through their own company, pay broadly the same income tax and National Insurance contributions as those w...

    Source: Written answer

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