The expansion of the off-payroll rules into the private sector will be reviewed, says Chancellor of the Exchequer Sajid Javid.
In 2017, HMRC introduced new off-payroll rules to the public sector, which saw some contractors' net income cut significantly. HMRC also shifted the responsibility for compliance from the individual contractor to a public body or recruitment agency.
From 6 April 2020, new tax rules will use the 2017 changes as a starting point for the extension to large and medium organisations in the private sector.
Speaking on BBC Radio 4's Money Box programme, Chancellor Javid, said: 'In our manifesto we have promised a review of how we can help the self-employed with things like mortgages and pensions.
'One thing in particular I want to look at again are the proposed changes to IR35. I want to make sure that the proposed changes are right to take forward.
'We have made it clear in our manifesto that we are on the side of self-employed people. We will be having a review, and it makes sense to include the proposed changes to IR35 in that review.'
In the same programme the Chancellor said he expects the Loan Charge review to report this year, despite currently being on hold due to General Election purdah rules.
The review into the Loan Charge was commissioned by Chancellor Javid in September, and is being led by Sir Amyas Morse, formerly head of the National Audit Office.