The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They do not affect the genuinely self-employed and do not focus on specific trades or professions.<\/p>
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The announced extension to the private sector, and the recent reform in the public sector, do not change the employment status of freelance financial service providers. As in all cases, whether they are employed, or self-employed, depends on the facts of their working arrangements.<\/p>
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The recent changes to the off-payroll working rules in the public sector, shifted responsibility for assessing the individual\u2019s employment status from the individual\u2019s company to the public authority. At Budget 2018, the Government announced its plans to extend this reform to the private sector.<\/p>
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HMRC will provide further detailed guidance and support, to help business and individuals implement the reform, before it takes effect in April 2020.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-01-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-28T17:15:29.797Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-01-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he plans to take steps to support freelance financial service providers following the recent IR35 changes which stipulate they will now be classed as employees of a company.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4642", "label" : {"_value" : "Biography information for Mr Paul Sweeney"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North East"} , "tablingMemberPrinted" : [{"_value" : "Mr Paul Sweeney"} ], "uin" : "211930"} , {"_about" : "http://data.parliament.uk/resources/101048", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/101048/answer", "answerText" : {"_value" : "
Supporting businesses and helping them to invest, create jobs and to grow is a key part of the Government\u2019s long term economic plan. Since 2010 we have already cut Corporation Tax (CT) from 28% to 21%, and next year it will fall to 20% - the joint lowest rate in the G20. The Government has also cut the small profits rate to 20%. Overall these CT cuts for large and small firms will be worth £9.5bn a year to business by 2016.<\/p>
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HM Treasury has not estimated the number of jobs reshored.<\/p>
<\/p>
<\/p>
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We will continue to work to ensure that the tax system in the UK remains competitive and enables us to attract business investment.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-11-04T16:46:42.492848Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many (a) company headquarters and (b) jobs have been reshored in the UK since the reduction in corporation tax rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1586", "label" : {"_value" : "Biography information for Adam Afriyie"} } , "tablingMemberConstituency" : {"_value" : "Windsor"} , "tablingMemberPrinted" : [{"_value" : "Adam Afriyie"} ], "uin" : "211930"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }