Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people in each of the last five years HM Revenue and Customs reviewed under IR35 who have subsequently been deemed outside IR35 or in the low risk band and informed that they will not be reviewed for IR35 for the next three years.

HMRC does not maintain data on how many letters have been issued informing Personal Service Companies that they are deemed outside IR35 or in the low risk band and that they will not be reviewed for IR35 for the next three years.