The government is thinking about extending the IR35 off-payroll working rules to the private sector. It says it will consult on how to tackle non-compliance in the private sector, drawing on the experience of the public sector reforms, including through government commissioned external research due for publication in 2018.

The government is to publish a discussion paper as part of the response to the review of modern employment practices, exploring the case and options for reform to make the employment status tests for both employment rights and tax clearer. It recognises that this is an important and complex issue and will work with stakeholders to ensure that any potential changes are considered carefully.

See (at 3.7 & 3.8):

www.gov.uk/government/uploads/system/uploads/ attachment_data/file/661480/autumn_ budget_2017_web.pdf