Question marks hang over IR35 and employment status

The impact of the IR35 rules on the public sector has been “very negative”, according to a survey of public and private sector professionals carried out by professional recruitment company Harvey Nash.

The controversial rules – rolled out in the public sector a year ago – mean that public sector end-clients are responsible for determining whether a worker who operates through a personal service company or intermediary is caught by IR35 or is genuinely self-employed. Where the worker is caught by IR35, the rules also make the fee payer, who will often be a...

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