Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have ceased to be self-employed since the introduction of the 2021 IR 35 rules.

It is an anticipated outcome of the 2021 off-payroll working (IR35) reform that organisations and contractors will consider the best way for contractors to provide their services, while being compliant with tax legislation.

The Office for National Statistics (ONS) publish data on trends in employment. Dataset A02 NSA provides quarterly estimates of the number of self-employed individuals over the age of 16 for the period sought. On 6 September ONS officials gave evidence to the House of Lords Economic Affairs Committee on changes in the number of individuals self-reporting as self-employed during the relevant period as a part of the committee’s UK Labour Supply Inquiry. That evidence stated that some part of the change in individuals self-reporting as self-employed is due to changes in how people classify themselves, without having changed the way they work.