It would appear that this will initially at least only apply within the public sector. Interestingly it is the agency closest to the contractor that is liable for determining Ir35 status but if hmrc decides they got it wrong they can still come after the supplier of the services. How can that be right. If someone else is responsible for determining my Ir35 status and yet I can still be held liable for their mistakes. Also if the agency is collecting the ni and pay for hmrc does this make the contractor eligible for other employment rights. The consultation document says no.
https://www.gov.uk/government/upload...egislation.pdf
https://www.gov.uk/government/upload...egislation.pdf
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