The HMRC ahead of the 2021 IR35 roll-out, republished two 2017 research studies that investigated the effects of the payroll working rule in the public sector on education sites and employment agencies.  In 2021 the HMRC commissioned IFF Research and Frontier Economics to gather evidence of longer-term effects of the off-payroll working reform implemented in the public sector in 2017. Findings for both reports combined were gathered from 51 quantitative and 40 qualitative interviews. … [Read more...]