Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what his planned timetable is for the (a) completion and (b) publication of the independent research commissioned by the Government into the short-term impacts of the April 2021 reform of the off-payroll working rules.

HMRC has commissioned external research into the short-term effects of the April 2021 off-payroll working rules reform in the private and voluntary sectors, and fieldwork for this research started in October.

The research is expected to be completed in spring 2022 and will be published in due course once complete.