PARLIAMENTARY WRITTEN QUESTION
Off-payroll Working (11 December 2018)
Question Asked
Asked by:
Alison McGovern (Labour)
Answer
The off-payroll working reform in the private sector, announced at Budget 2018, is projected to increase tax receipts by nearly £3 billion over the period 2018-19 to 2023-24. This estimate has been independently assured by the Office for Budget Responsibility.
The off-payroll working rules (commonly known as IR35) are in place to ensure that individuals who work through their own limited company (e.g. personal service company) and would have been an employee had they provided their services directly, pay broadly the same tax and National Insurance as other employees.
Answered by:
Mel Stride (Conservative)
17 December 2018
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