IR35 extension of public sector administration scheme to private sector

The request was refused by HM Revenue and Customs.

Dear HM Revenue and Customs,

Regarding the extension of the existing administration scheme for IR35 (introduced into the public sector in April 2019) announced for rollout into the private sector in 2020 :

What equality impact assessments have been made in relation to the effect on:

a) People associated with disabled people for are responsible for their care - ie self-employed carers who are restricted by domestic responsiblity
b) Disabled self-employed contractors who use contracting to work rather than become dependent on benefits
c) Women contractors, who cluster in lower earning professions or are working less hours often due to childcare responsiblities or a) above

In particular (but this is not restricted to that) what is the impact on contractors who do not earn enough to use up their personal tax allowance and thus would not be paying tax under PAYE when their company pays them.

May I see the quality impact assessments made.

Yours faithfully,
Annabel Kaye

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2019/00322

Dear Ms Kaye,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 4th February which has been passed to
HMRC's Freedom of Information Team.

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Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Ms Kaye,

I am writing in response to your request for information, received 4th
February.

Yours sincerely,

HMRC Freedom of Information Team