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Written question asked by Mike Wood (Conservative) on Friday, 9 October 2026, in the House of Commons. It was due for an answer on Tuesday, 13 October 2026. It was answered by Kate Dearden (Labour) on Monday, 19 October 2026 on behalf of the Department for Business, Innovation, Science and Trade.


Department for Business, Innovation, Science and Trade: Off-payroll Working

Question

To ask the Secretary of State for Business, Innovation, Science and Trade, with reference to pages 49 and 214 of his Department's publication entitled Department for Business and Trade annual report and accounts, 2025-26, HC 349, July 2026, whether the Department itself has any liabilities to HMRC in relation to IR35, in addition to the provision in relation to the Post Office; and whether any fine or penalty has been paid in addition to Post Offices’ historic IR35 tax liability.

Answer

The Department has no outstanding liabilities to HMRC in relation to IR35. The Post Office-related IR35 liability was settled by the Department by 31 March 2026 and therefore no liability existed at the 2025-26-year end. The Department had no other IR35 liabilities within its accounts for 2025-26.

No fine or penalty has been paid by the Department in relation to Post Office’s historic IR35 tax liability.


Secondary information

Type
Written question
Reference
33248
Session
2026-27
Related items
Subjects
Off-payroll working Department for Business, Innovation, Science and Trade
Link
View this Written question on www.parliament.uk