Christmas crucial for many small firms A poll conducted by Simply Business shows just how important the festive season is for self-employed workers and small business owners, with 36% saying that they make 20% of their annual revenue over the Christmas period. The survey saw 16% of small business owners say their business will not survive 2022 unless they have a successful Christmas sales period, with 43% still struggling to recover financially from the impact of the pandemic. While 21% said the ongoing supply chain issues will hit their business, 52% are concerned over future lockdowns and tighter restrictions, as well as the impact these would have on their businesses. Considering the findings of the research, Andy Chamberlain, director of policy at the Association of Independent Professionals and the Self Employed, has called for greater state support for struggling freelancers. He also reflected on how changes to IR35 in the private sector “have added uncertainty”, with many hiring organisations wrongly applying IR35, causing freelancers to pay more tax than is due, “making it extremely difficult for them to do business”.