
What is IR35?
IR35 was first introduced in 2000 as a way to combat tax avoidance through disguised employment. It dictates how freelancers and contractors are taxed when working for a client. The rules allow HMRC to look through? an intermediary, such as a Personal Service Company (PSC), and consider whether it is appropriate for the individual to operate in PAYE and pay National Insurance contributions (NICs).Commenting on the threat to MPs? seats if they support the private sector roll-out, Dave Chaplin, CEO and founder of ContractorCalculator said: Failure to secure the self-employed vote would prove catastrophic for all parties involved. There is also potentially a lot to gain for some, but those in precarious positions will have to act swiftly and earnestly to win over contractors? trust.
of the vulnerable MPs, there are 40 Conservative and 24 Labour politicians and the Conservatives appear to have a lot more to lose than Labour. The recent Off-Payroll announcement, and multiple draconian measures before it, won’t have done those vulnerable Tory MPs any favours, as they now face an uphill task if they want to save their seats.” Read more about IR35:- What is IR35 and does it affect you as a business owner?
- Why rolling out IR35 into the private sector could be catastrophic for the economy
- Former BBC presenter to pay HMRC over 400, 000 after losing IR35 case
“Self-employment is on the rise and the self-employed vote will prove crucial to either party’s fortunes at the next election. I would suggest that no party ignores the needs of these important voters.
The 49% against IR35 was applied to the number of expected self-employed voters in each constituency to reflect the number of critical votes; a sum which exceeds the majority margin by which 85 MPs claimed their seats in 2017 in many cases significantly so.?
Top 20 Conservative IR35 political casualties
MP | Constituency | Parliamentary majority | Number of shifting self-employed voters |
Zac Goldsmith | Richmond Park | 45 | 9, 263 |
Royston Smith | Southampton, Itchen | 31 | 2, 460 |
Derek Thomas | St Ives | 312 | 5, 421 |
Stephen Kerr | Stirling | 148 | 2, 330 |
Theresa Villiers | Chipping Barnet | 353 | 5, 137 |
Amber Rudd | Hastings and Rye | 346 | 4, 007 |
Jackie Doyle-Price | Thurrock | 345 | 3, 345 |
Stephen Crabb | PreselI Pembrokeshire | 314 | 3, 003 |
Matthew Offord | Hendon | 1, 072 | 6, 349 |
Stuart Andrew | Pudsey | 331 | 1, 820 |
Chloe Smith | Norwich North | 507 | 2, 521 |
Craig Whittaker | Calder Valley | 609 | 2, 697 |
Justine Greening | Putney | 1, 554 | 5, 264 |
Mike Freer | Finchley and Golders Green | 1, 657 | 5, 143 |
Bob Blackman | Harrow East | 1, 757 | 5, 246 |
Jack Brereton | Stoke-on-Trent South | 663 | 3, 912 |
Michael Ellis | Northampton North | 807 | 2, 286 |
Guto Bebb | Aberconwy | 635 | 1, 705 |
Anna Soubry | Broxtowe | 863 | 2, 315 |
Chris Green | Bolton West | 936 | 2, 473 |
Mark Field | Cities of London and Westminster | 3, 148 | 6, 339 |
Top 20 Labour IR35 political casualties
MP | Constituency | Parliamentary majority | Number of shifting self-employed voters |
Emma Dent Coad | Kensington | 20 | 4, 939 |
Laura Smith | Crewe and Nantwich | 48 | 2, 903 |
Ian Austin | Dudley North | 22 | 1, 045 |
Paul Farrelly | Newcastle-under-Lyme | 30 | 949 |
Rosie Duffield | Canterbury | 187 | 3, 883 |
John Grogan | Keighley | 239 | 3, 264 |
David Drew | Stroud | 687 | 4, 452 |
Gerard Killen | Rutherglen and Hamilton West | 265 | 1, 525 |
John Woodcock | Barrow and Furness | 209 | 1, 074 |
Thelma Walker | Colne Valley | 915 | 4, 245 |
Gloria de Piero | Ashfield | 441 | 1, 882 |
Paul Sweeney | Glasgow North East | 242 | 935 |
Lesley Laird | Kirkcaldy and Cowdenbeath | 259 | 996 |
Fiona Onasanya | Peterborough | 607 | 2, 288 |
Matt Western | Warwick and Leamington | 1, 206 | 3, 960 |
Sandy Martin | Ipswich | 836 | 2, 584 |
Mohammed Yasin | Bedford | 789 | 2, 348 |
Helen Goodman | Bishop Auckland | 502 | 1, 411 |
Paul Williams | Stockton South | 888 | 2, 093 |
Angela Smith | Penistone and Stocksbridge | 1, 322 | 4, 677 |