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<p>The government has consulted widely on off-payroll working rules (known as IR35),
since the Summer Budget 2015. In July 2015, the government published the ‘Intermediaries
Legislation (IR35): discussion document’, which sought views on the existing rules
and options for change.</p><p> </p><p>After Budget 2016, the government published
the consultation document, ‘Off-payroll working in the public sector: reform of the
intermediaries legislation’. HMRC met with over 500 people from a wide range of organisations
to discuss the proposed changes, and received over 200 written responses to the consultation.</p><p>
</p><p>Following the introduction of the new rules in April 2017, the government commissioned
independent research into the impact of the changes. This was published on 18 May
2018 and is available to view online: <a href="https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector"
target="_blank">https://www.gov.uk/government/publications/off-payroll-reform-in-the-public-sector</a></p><p>
</p><p>The government’s assessment is that the reform has been successful in increasing
tax compliance for off-payroll workers in the public sector.</p><p> </p><p>The government
is now consulting on possible reform to the off-payroll working rules in the private
sector. As part of that consultation, HMRC is planning to meet over 200 people, including
representatives of a wide range of affected stakeholders.</p><p> </p>
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