One thing that has probably done more to bring IR35 into disrepute than anything else in recent years is the sight of senior public sector staff using personal service companies. It is hard to believe that many of their arrangements were actually outside IR35, but if they are not, why are these people so keen to be paid through these companies?

After several years of shilly-shallying, the Government brought in new rules in April 2017, whereby responsibility for operating IR35 lies with the ‘fee-payer’ – that is, the party in the payment chain immediately above the intermediary, i.e. the personal service company. Several points to note about this:

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