Pamela Nash – 2014 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Pamela Nash on 2015-01-14.

To ask Mr Chancellor of the Exchequer, what the tax yield was from IR35 legislation in (a) the UK, (b) Scotland, (c) England, (d) Wales and (e) Northern Ireland in each of the last five years for which figures are available.

Mr David Gauke

Yield from IR35 compliance interventions up to 2013/14 for the UK is shown in the table below. Regional data is not produced by HM Revenue and Customs.

Year Yield

2009/10 £155K

2010/11 £219K

2011/12 £1.2M

2012/13 £1.1M

2013/14 £430K

In addition to the tax voluntarily paid through IR35, and the compliance revenue the cost to the Exchequer of not having the IR35 legislation would be around £520 million a year.