IR35 for the private sector: HMRC focuses on non-compliance

Government plans to extend IR35 rules to private sector companies are predicated on absurdly high levels of non-compliance, warn Mike Herdman, director and Chesney Archer, senior manager at Grant Thornton

The long awaited IR35 in the private sector consultation has finally been published and it is certainly an interesting read. The consultation itself is split into two main parts. The first part discusses evidence HMRC has produced about the public sector IR35 implementation in April 2017, looking at what went well and what could have been done better. The second details some of the options HMRC is considering (or has already considered) in terms of what the final rules for the private sector may look like. 

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