Office of National Statistics (ONS) figures suggest, apparently, that around 450,000 people earn most of their income through personal service companies (‘PSCs’).

From April 2017, reforms were introduced for public sector workers operating in this way, shifting the onus to employers to ensure tax is accounted for correctly under the applicable IR35 regime.

According to the Treasury, public bodies added 90,000 people to their payrolls in the three months to June 2017, most of whom had been working as contractors.