Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps he is taking to ensure that (a) sole traders and (b) people working in the gig economy are not adversely affected by changes to IR35 legislation.
The off-payroll working rules (IR35) do not apply to people who are self-employed, such as sole traders.
The Government is committed to working with organisations to ensure that changes to the rules are implemented correctly. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform.