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In line with the off-payroll working rules as applicable to the public sector introduced in April 2017, the Department has carried out IR35 status determinations on contractors working for the Department where the legislation requires. New rules being implemented from April 2020 do not alter the requirements on public sector bodies to carry out assessments. It should be noted that due to COVID-19 these changes have now been pushed back to April 2021.
For 2019/20 the number of contractors working at the Department is very fluid given current work priorities but all contractors working with the Department are subject to IR35 determinations. Figures for previous financial years can be found in the Departmental Annual Report and Accounts.