Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the NHS of changes to the IR35 regulations; and if he will make a statement.

The Government monitors the impact of tax changes through communication with affected taxpayer groups.

The Government conducted an impact assessment of the reforms to the off-payroll working rules for the whole of the public sector. Further information on the impact assessment can be found in the Tax Information and Impact Note (TIIN), available at: https://www.gov.uk/government/publications/off-payroll-working-in-the-public-sector-changes-to-the-intermediaries-legislation/off-payroll-working-in-the-public-sector-changes-to-the-intermediaries-legislation.