HMRC are consulting on the implementation of new rules that will require public sector bodies to consider whether IR35 applies to contractors providing services to it.  If IR35 the public body will have to make relevant deductions from the payment to the contracting company.  Up to now IR35 has always been assessed by the contractor’s service company.  The idea was announced in the Spring 2016 Budget and is likely to be implemented from April 2017.

David Wilsdon