Off-payroll Working
Commons · Question 56010 · Tabled 30 May 2025 · Treasury · Official record
Answered 9 Jun 2025
Question
Asked by Rupert Lowe
To ask the Chancellor of the Exchequer, how many (a) contractors and (b) freelancers have been subject to off-payroll working (IR35) rules in each of the last three tax years; and what estimate she has made of the revenue raised.
Answer
Answered by James Murray, 9 Jun 2025
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...