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<p>HM Revenue and Customs Research Report 487 ‘Off-Payroll reform in the public sector’
published in May 2018 is the basis for the figures quoted in the answer to Question
183335:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/704931/Off-Payroll_Reform_in_the_Public_Sector.pdf"
target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/704931/Off-Payroll_Reform_in_the_Public_Sector.pdf</a></p><p>
</p><p>Although this report is not National Health Service specific it covered the
“key sectors of Public Administration & Defence, Education and Health & Social
work”. As previously advised, the outcomes from this report were that there had not
been a significant impact on the public sector of the IR35 changes.</p><p> </p><p>In
addition to this, NHS Improvement has confirmed that through discussions they have
held with key stakeholders within the sector there is no evidence of these changes
having a significant detrimental effect on their ability to recruit temporary workers.
NHS Improvement continuously monitors the levels of staffing in National Health Service
trusts to ensure they are able to prioritise patient care.</p>
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