Following a number of far-reaching reforms HMRC has implemented in recent years relating to the temporary supply industry, and in particular the use of umbrella companies which were used to bring down the cost of agency staff to the clients, it has now turned its focus back to the interim market and more specifically the intermediaries legislation more commonly known as IR35.

It was announced in the 2016 Budget that HMRC was going to look to reform this part of legislation, and in May of this year it published a consultation document which addressed the subject of ‘off-payroll working' restricting it specifically to the public sector.