Research and analysis

Off-payroll reform in the public sector

This research explored the immediate impacts on public sector bodies of the reform of off-payroll working in the public sector, which took effect in April 2017.

• From: HM Revenue & Customs
• Published: 18 May 2018
• Last updated: 13 June 2018 — See all updates

Documents

Off-Payroll Reform in the Public Sector

Ref: HMRC Research Report 487

PDF, 721 KB, 58 pages

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Off-payroll reform in the public sector - technical annex

Ref: HMRC Research Report 487

PDF, 347 KB, 11 pages

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Details

This research project looked at the immediate impacts on public sector bodies of implementing the reform of off-payroll working, sometimes known as IR35, in the public sector.

The main aim was to explore the impacts of the reform in the key sectors of public administration and defence, education, and health and social work by looking at possible effects on workforce structures, contractor rates and vacancies, and experiences of the implementation process.

The research findings have informed options in the consultation on how to tackle non-compliance in the private sector, published with this research.

Published 18 May 2018
Last updated 13 June 2018 + show all updates

1. 13 June 2018

   We have added a technical annex to the main report.

2. 18 May 2018

   First published.