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Personal Care Services: Conditions of Employment

Asked by Dr Luke EvansConservativeDepartment for Business, Innovation, Science and TradeTabled Answered 7 September 2026UIN 21846

The question

To ask the Chancellor of the Exchequer, what estimate he has made of the levels of hidden economic activity and disguised employment practices within the hairdressing and beauty industry.

Answered by Department for Business, Innovation, Science and Trade

HMRC is committed to ensuring the tax system operates fairly and efficiently, creating a level playing field for compliant businesses. The majority of taxpayers (individuals/businesses) pay what they owe, but a small minority operate in the ‘hidden economy’.

HMRC does not separately estimate the levels of hidden economic activity and disguised employment practices within the hairdressing and beauty industry. These activities are included within the PAYE tax gap, for those that are registered for PAYE, and the hidden economy tax gap for those who are completely unknown to HMRC. The tax gaps are the difference between the amount of tax that should, in theory, be paid to HMRC and what is actually paid.

Overall, for the tax year 2024 to 2025 the tax gap for PAYE is estimated to be £4.4 billion, and the hidden economy tax gap is estimated to be £3.6 billion.

The tax gap statistics are published annually and are available at: Measuring tax gaps 2026 edition: tax gap estimates for 2024 to 2025 - GOV.UK

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