questionText: 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.
answerText: 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...
heading: Off-payroll Working