Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the effectiveness of Chapter 10 Part 2 of the Income Tax (Earnings and Pensions) Act 2003 on the obligations of employment agencies and umbrella companies.

The Tax Information and Impact Note published in March 2021 sets out the expected impacts of the April 2021 reform of the off-payroll working rules: https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021

During the debate on the Finance Bill 2020, the Government committed to commission independent research into the short-term impacts of the reform by October 2021. That research has been commissioned. We will publish its findings once complete.