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Public Sector Contracting

Public Sector Contracting

From April 6th 2017, IR35 status for Public Sector Contracting will be determined by the client, not the contractor.

As the clients or agencies will become liable if they make the wrong determination, it is thought that they are more likely to take a risk-averse approach and decide to apply IR35.

If the client does decide that IR35 applies, the contractor company will be taxed at source, exactly as if it were an employee.

Although contractors impacted by this measure may have to pay tax like an employee, their employment status will not change, so they will not receive the rights and benefits that go with employment.

Check employment status for tax (CEST) from HMRC is designed to test whether an engagement is inside or outside IR35, and it is thought that public sector organisations will use the results of the ESS to make an assessment of a contractor’s IR35 status.

For your information we have put together a comprehensive set of guides on Public Sector Contracting below and you can check back here for updates. You can also have a look at what the contractors and industry experts are saying about it in our Public Sector Contracting Forum.

Public sector IR35 changes -- quick overview

What the new off-payroll rules mean; when they apply and who's affected.

IR35 guidance set -- the four HMRC documents

At-a-glance: the guidelines that public PSCs, clients and fee-payers need to know about.

What to do if you're declared inside IR35 on April 6th 2017

Five steps that contractors who want to fight will take if clients rule against them.

Will IR35 reform be repealed from April 2023?

Unfortunately the IR35 reforms will not be repealed from April 2023.

In the Mini-Budget of September 2022, the UK government announced fundamental changes to IR35, repealing the public sector IR35 reforms of April 2017 and the private sector IR35 reforms of April 2021. However, on 17th October 2022 the new chancellor Jeremy Hunt reversed the government’s pledge to repeal IR35 reform.

Contractor's guide to working outside IR35

How paperwork and practices can help you keep IR35 at bay.

User

Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.

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2nd March, 2019 | Public Sector Contracting

Contractor's guide to working inside IR35

Three months into the revised IR35 regime for the public sector and there seem to be more contractors caught by the Intermediaries legislation than ever before.

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Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.

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25th February, 2019 | Public Sector Contracting

Umbrella or PSC inside IR35: which is better?

Post-April 6th and where IR35 applies to your public sector role, the winner is...

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Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.

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22nd January, 2019 | Public Sector Contracting

Contractors' Questions: Which tax code if inside IR35 in the public sector?

Off-payroll rules expert helps a contractor wanting to set his agency straight.

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Written by Helen Christopher

Helen Christopher is a chartered accountant, business mentor, and founder of award-winning Beansprout. With 30 years’ experience, she now supports ambitious small business owners with profit strategies, financial mentoring, practical tax, and accounting advice. A former COO, Helen is passionate about empowering clients to grow with confidence, clarity and control.

Guide type and date

30th August, 2018 | Public Sector Contracting

Contractors' Questions: Will agency weigh in if I ignore off-payroll rules?

‘Head in the sand’ approach won’t stop your bottom line from being eroded.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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22nd March, 2018 | Public Sector Contracting

Contractors' Questions: How can my IR35 status be set before I even begin?

Where working practices now get decided ahead of the work being practiced.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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20th November, 2017 | Public Sector Contracting

Contractors’ Questions: Is my agency right to say I must be a brolly?

Fibbing or following policy? One unsure MoD contractor gets help on his agency’s claims.

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Written by cukAdmin

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10th October, 2017 | Public Sector Contracting

Contractors' Questions: What if I contract for a council’s 'Ltd' contractor?

'One legislative chapter or another,' is the closest to the formula which a PSC seeks.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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20th September, 2017 | Public Sector Contracting

Contractors' Questions: Is PAYE or 'Ltd' best for public contracts?

Accounting boss tries to help a contractor, without using numbers.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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10th August, 2017 | Public Sector Contracting

Contractor's guide to working outside IR35 – Part Two

Twenty things PSCs can do at work to stop IR35 from getting a look-in.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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3rd August, 2017 | Public Sector Contracting

Contractors' Questions: What if an outside IR35 role is found inside IR35?

Find out who carries the can when HMRC deems a non-caught public post to be caught.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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5th July, 2017 | Public Sector Contracting

Contractors' Questions: What's the NHS's IR35 policy on PSCs?

IR35 expert gives the health service's current status on limited company workers.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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22nd June, 2017 | Public Sector Contracting

IR35 legal challenge -- funding campaign overview

What you need to know about the grassroots bid to take on the off-payroll rules.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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12th June, 2017 | Public Sector Contracting

Contractors' Questions: Is my NHS agency right to deduct employer's NI?

Accounting aid for a NHS trust contractor losing trust in his recruiter.

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Written by cukAdmin

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1st June, 2017 | Public Sector Contracting

Off-payroll rules: an agency contractor's recap

Nearly two months in, it's clear contractors can't beat this new IR35 alone -- Harvey Nash.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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31st May, 2017 | Public Sector Contracting

Contractors' Questions: Is an IR35 probe more likely if my rate's gone up?

No link between getting more out of your public client and getting interest from HMRC.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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4th May, 2017 | Public Sector Contracting

Contractors' Questions: Can agencies block PSCs from public contracts?

Status aid for a contractor stung by the NHS's ban on 'Ltds.'

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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19th April, 2017 | Public Sector Contracting

Contractors' Questions: Will client terminate me if I push on IR35 status?

'Take a position of strength but beware the bench, a brick wall and Catch 22.'

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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13th April, 2017 | Public Sector Contracting

April 6th off-payroll worker guide: rules now in force

What today's new IR35 legislation means for you; at-a-glance and illustrated.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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6th April, 2017 | Public Sector Contracting

Contractors' Questions: How to work as a contractor under the new IR35?

Long and short of it is that 'Ltd' looks best, as gains via a brolly are pretty marginal.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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6th April, 2017 | Public Sector Contracting

Contractors' Questions: What if I'm deemed inside IR35 from Thursday?

Double taxation worries a doubting PSC, keen to add what IR35 could subtract.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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3rd April, 2017 | Public Sector Contracting

Contractors' Questions: What to make of NHS’s blanket IR35 decision?

Compliance expert replies to a contractor hit by the health service’s 'inside IR35' ruling.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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29th March, 2017 | Public Sector Contracting

Contractors' Questions: Do IR35 reforms cover indirect rail project suppliers?

Status help for a PSC stuck on whether his client’s client makes the off-payroll rules apply.

User

Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

Guide type and date

21st March, 2017 | Public Sector Contracting

Contractors' Questions: Should I get a second IR35 opinion?

What to do when you haven't rejected or accepted HMRC's 'inside' assessment.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

Guide type and date

20th March, 2017 | Public Sector Contracting

Contractors' Questions: Is my agency deceiving me about IR35 reform?

Status expert helps a PSC stung by feeling his recruiter is work-shy.

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Written by cukAdmin

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15th March, 2017 | Public Sector Contracting

Contractors' Questions: Do April's off-payroll rules catch partnerships?

No escape for a 'LLP' who only avoided 'Ltd' because of the compliance headache.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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7th March, 2017 | Public Sector Contracting

Moving from a PSC to an umbrella: is it worth it?

IR35-inspired pay guide, showing your take-home if you're caught, not caught or via a brolly.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

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22nd February, 2017 | Public Sector Contracting

Contractors' Questions: Where do the off-payroll rules catch consultancies?

IR35 expert demystifies what happens from April for a PSC working alongside consultancy staff.

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Written by Simon Moore

Simon Moore is one of the UK’s most consistently published freelance journalists on freelancing, self-employment and contractor issues, such as IR35, the Loan Charge and late payment. Trained in News & Features writing by NCTJ-approved journalism tutors, Simon worked in the newsrooms of local, consumer and national press titles, before setting up his own editorial services company, Moore News Ltd.

Guide type and date

20th February, 2017 | Public Sector Contracting

Public Sector News

Who owns the loans? Inside the mystery of the loan charge recall scandal

ContractorUK investigates how the alleged rights to thousands of historic contractor loans passed between private companies — and why the paper trail proving who owns them today is missing.

30th July, 2026

IT contractor skills: Covid-19 is causing a changing of the guard, and it’s not over yet

An evolving market for technology skills means evolving demand for its temporary practitioners – Hays.

17th July, 2020

Contractors can’t be surprised at MPs' go-ahead to reform IR35 from April 2021, remarkable as it is

To mark the now very much incoming off-payroll rules in the private sector, heed this advice for agencies and contractors -- APSCo.

19th June, 2020

Government defeats Finance Bill amendment to delay IR35 reform any further

Tory MP loses his off-payroll rule deferral bid, to an ‘unconvinced,’ ‘tin-eared’ minister who ‘should know better.’

20th May, 2020

Private sector IR35 reform is going to banish contractors to a complex, hybrid jobs landscape

Forget COVID, it’s actually IR35 that will cause PSCs severe (administrative) headaches.

20th May, 2020

Contractors urged to act to support David Davis MP’s IR35 reform amendment

Just 24hrs to back ‘the only way’ to find an alternative to 2021’s ‘disastrous’ off-payroll rules.

18th May, 2020

Contractors, your MP backing the off-payroll amendment is only half the IR35 battle

By not including the public sector, the IR35 resolution risks insulting covid-19’s ultimate risk-takers.

18th May, 2020

IR35 branded to peers as ‘the sickly child who’s never got any better’

Off-payroll inquiry told that April’s reform should only ever be a ‘temporary sticking plaster.’

12th February, 2020