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Self-employed: Taxation

Asked by Mr Andrew SnowdenConservativeTreasuryTabled Answered 25 November 2025UIN 92739

The question

To ask the Chancellor of the Exchequer, if she will take steps to ensure that contractors have the same right to (a) settlement and (b) negotiated concession of their tax bills that are provided to large companies.

Answered by Dan Tomlinson

HMRC applies the law fairly and consistently in accordance with its published Litigation and Settlement Strategy (LSS). This ensures every taxpayer, no matter who they are, pays the tax due under the law.

Central to the LSS is that HMRC will not settle a dispute by agreement for an amount which is less than it would reasonably expect to obtain from litigation.

HMRC’s LSS can be found on gov.uk: www.gov.uk/government/publications/litigation-and-settlement-strategy-lss

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