Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to delay enforcement of the IR35 rules until the House of Lords Economic Affairs Finance Bill Sub-Committee reports on its inquiry.

As announced at Budget 2018, the reform of the off-payroll working rules will come into effect from April 2020. It is routine for the Finance Bill Sub-Committee of the House of Lords Economic Affairs Committee to inquire into the draft Finance Bill, focusing on specific areas of interest to the Sub-Committee.

In response to the off-payroll working review, published on 27 February, HMRC have published a statement of intent setting out HMRC’s compliance approach in the first year of implementation. As part of HMRC’s supportive approach, in the first 12 months taxpayers will not have to pay penalties for inaccuracies relating to the off-payroll working rules unless there is evidence of deliberate non-compliance.