Introduction of IR35 to the public sector

FOI request reference: F0060278
Publication date: December 2019


No information held


Request & response

IR35 was introduced in the public sector in 2017, and will extend to the private sector in April 2020. I am requesting for the following information under the freedom of information act.

1. How much extra in tax revenue did the introduction of IR35 in the public sector bring in to the treasury from 2017?.

2. Compared to previous years, where the IR35 legislation was not enforced, what was the percentage increase or decrease in tax raise through this IR35 legislation.

3. Can I have the details of the consultations and reviews, which enabled the government make a decision to introduce IR35 in the public and private sector.

4. What is the impact on big and smaller companies that rely on short term contractors in a very skilled labour market.


The National Archives holds records sent to us by the UK central government and central law courts for permanent preservation. The majority of our records are at least 20-30 years old and are sent to us in line with the 20-year rule and, previously, the 30-year rule. As the records you are requesting date from 2017 they will not yet have been transferred to The National Archives and so we are unable to process your request. You will need to make your information request directly to HMRC and the Treasury.