21. IR35 Changes
• From April 2017
• Public sector hirers will be responsible for:
• IR35 status
• Payrolling contractors
• Responsibility delegated to agencies
Important to note that these are proposed changes
They apply only to the public sector
No plans to also apply to private sector
Chancellor already announced the change at budget 2016
Current consultation has not been about whether change will come, but HOW
In long supply chains, liability will be with agency closest to PSC
If there is an offshore element in the supply chain, the liability will remain with the last UK resident party in the contractual chain