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<p>The off-payroll working rules (IR35) are designed to ensure individuals working
like employees but through their own limited or personal service company, pay broadly
the same Income Tax and National Insurance contributions as those who are directly
employed.</p><p> </p><p>This is not a new tax; the reform improves compliance with
existing rules. Non-compliance with these rules was widespread and it is estimated
that this would have cost the Exchequer £1.3 billion per year by 2023/24 if not addressed.
The Government had delayed the introduction of the changes by a year to April 2021
in recognition of the impact of the COVID-19 pandemic.</p><p>We have no data on the
impact on the number of HGV drivers.</p>
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