Costs Associated with Offpayroll Reforms

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Dear HM Revenue and Customs,

In your document "Impacts of the off-payroll working rules reform in the private and voluntary sectors " (, in the "Costs incurred in relation to the reform" section you state:

"Estimated costs are based on the average (mean) costs identified in HMRC’s externally commissioned research", and say in the Executive Summary, "The costs are varied across the population and the overall spend is partly driven by a small number of organisations spending larger sums, with fewer than 10% of organisations accounting for 50% of costs and around a third of clients who have engaged PSCs having no ongoing costs to comply with the rules.".

Please can you supply the underlying information used to make this average (mean) calculation. I of course don't need company names, but ultimately, I'd like to be able to recalculate the average as you have done, and to be able to make a similar statement about how the costs vary across the population as you have done.

Yours faithfully,

Ralph Bolton

Team, FOI, HM Revenue and Customs

Our ref: FOI2022/80035

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Team, FOI, HM Revenue and Customs

2 Attachments

Dear Ralph Bolton,

We are writing in response to your request for information, received 22

Yours sincerely,

HMRC Freedom of Information Team