Briefing / Off payroll: reform of the intermediaries (IR35) legislation

The off-payroll rules for the public sector change from 6 April 2017 moving responsibility for assessing whether they apply from intermediaries to the public sector or agencies and third parties providing services to public sector bodies. 

The impact on some NHS bodies could be substantial and there are penalties for getting it wrong.  This briefing highlights the key changes and signposts key guidance.