MPs' staff payroll information

I can confirm that we do not hold information relevant to your request.

IR35 legislation applies to contract workers who operate as a limited company, working for a third party to provide specialist services to the client that they are working for at any one time.

HMRC has determined that for the purposes of this legislation, they would deem MPs to be provide clients and should be assessed as such. However, on the basis of turnover, MPs fall within the exemption for small businesses and are not, therefore, responsible for operating the IR35 legislation.

IPSA does not, therefore, hold any information about the IR35 status of contract workers engaged by MPs.

You can find more information about this on our website and by reading the HMRC's Understanding off-payroll working (IR35).