Q. I’ve been approached by a recruiter for a public sector contract role, which I’ve been told is ‘outside IR35’. Given the change in off payroll rules I queried this and was told a consultancy is being paid by the public sector client to do the work and the consultancy is then using a recruitment agency to find contractors to carry out the work. Would this engagement then be exempt from the new rules and would HMRC take a dim view of it?
A. If your end client will not be the public sector body itself, but the consultancy firm then it may be that the public sector guidelines would not apply.
This was highlighted in HMRC’s Technical Note under the example given regarding Janice who works for an NHS Trust via a construction company; see here for further details. It might be worth taking a look at the contractual documents to further clarify. Please contact contracts@qdoscontractor.com for further information regarding this.
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