Small Businesses: Off-payroll Working
Commons · Question 39696 · Tabled 19 Mar 2025 · Treasury · Official record
Answered 26 Mar 2025
Question
Asked by Ben Maguire
To ask the Chancellor of the Exchequer, whether her Department plans to make an assessment of the potential impact of off-payroll working IR35 reforms on (a) self-employed workers and (b) small businesses.
Answer
Answered by James Murray, 26 Mar 2025
The off-payroll working rules, also known as IR35, do not apply to the genuinely self employed. They are designed to ensure that individuals working like employees but through their own company, pay broadly the same income tax and National Insurance contr...