Consultation on draft Regulations to reform the intermediaries legislation (IR35) in the public sector

Close date: 17 February 2017

The Government consults on draft Regulations to reform the intermediaries legislation, commonly known as IR35, with the aim of tackling the avoidance of payment of employment taxes by individuals who work through intermediaries, primarily their own company. The proposed new rules will apply only to a worker providing his or her services to the public sector. Responsibility for operating the off-payroll rules will shift to the public authority, agency or third party paying the intermediary. The draft Regulations come into force on 6 April 2017.
Consultation document: Technical consultation on draft secondary legislation for off-payroll working in the public sector - reform of the intermediaries legislation