IR35 Facts & Figures


     Bullet Point    £550m Cost to the Exchequer of abolishing IR35 1
     Bullet Point    £16m Annual IR35 administration burden on HMRC, made up of:
          £15.8m Understanding if IR35 applies
          £0.2m Working out the deemed payment 1
  Bullet Point   £520m Annual income to the Exchequer that IR35 protects via deterrents 1
  Bullet Point   £430m Estimated cost to the Exchequer of IR35 noncompliance in 2015 4

IR35 Specialist Teams:

Four teams consisting of 12 officers each, focused solely on IR35 enquiries.
Located in: Edinburgh, Bradford, Salford and Croydon.
250 – Number of IR35 enquiries HMRC are committed to tackling at once 2

HMRC Contract Review Service:

94 – Number of contracts that HMRC received to review 3
79 – Number of contracts out of 94 that HMRC had been unable to give an opinion on 3


1 Estimating the Administrative Burden of IR35 and the cost of abolishing it
2 IR35 Forum Minutes 29 February 2013
3 IR35 Forum Minutes 29 April 2013
4 Intermediaries Legislation (IR35): discussion document

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