Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate HM Revenue and Customs has made of tax non-compliance within the hair and barbering sector, including the use of self-employment and rent-a-chair arrangements.

The ‘rent-a-chair’ model is a legitimate business model used in the hair and beauty sector. Where it is applied correctly, individuals will be self-employed for tax purposes. Whether an individual is employed or self-employed is not a matter of choice but is determined by the actual terms and conditions under which they work. HMRC has published GOV.UK guidance and YouTube videos on tax obligations specific to this sector to enhance understanding and enable businesses to comply with their tax obligations. The latest guidance was published in May 2025; this included the Check Employment Status for Tax tool (CEST).