Economic Affairs Committee Finance Bill Sub-Committee
Off-Payroll working: treating people fairly
1st Report of Session 2019-21 - published 27 April 2020 - HL Paper 50
Contents
Chapter 2: Background to Finance Bill proposals
Changing patterns of employment
The history of IR35, 1999–2015
The Taylor Review of modern working practices
Chapter 3: Off-payroll rules in the public sector
Chapter 4: Extension of off-payroll rules to the private sector
Consultation on the extension of off-payroll rules to the private sector
Problems with the basic IR35 test
The Check Employment Status for Tax tool (CEST)
Potential cost to business of the new rules
Possible behavioural effects of the new rules
Possible labour market impacts
Policy objectives of the proposed changes
Compliance with existing legislation
Deferral of the off-payroll working rules to 2021
Chapter 5: Alternatives to the off-payroll working rules
The Government’s view of alternative approaches
Alternatives proposed by witnesses
Freelancer limited company (FLC)
A levy on using contractors, or ‘engagers’ tax’
Addressing the difference in NIC rates for the employed and self-employed
Summary of Conclusions and recommendations
Appendix 1: List of Members and declarations of interest
Appendix 4: Summary of written evidence
Evidence is published online at https://committees.parliament.uk/committee/230/finance-bill-subcommittee/publications/ and available for inspection at the Parliamentary Archives (020 7219 3074).
Q in footnotes refers to a question in oral evidence.