Off-payroll working in the public sector: reform of the intermediaries legislation

The ACCA Global Forum for Tax has considered the matters raised and their views are represented in our consultation response.

ACCA's position

In the light of current economic uncertainty, arising both as a result of a general slowdown in the global economy and the recent referendum vote to leave the European Union, it is of paramount importance that the UK demonstrates that it remains an attractive location for businesses of all sizes.

We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes, which will disproportionately affect a sector whose continued flexibility and profitability will be essential bedrock for the future economic security of the country.