IR35 / off-payroll working

The demand curve

Notices demanding it per 10,000 published, by year — rate-normalised so corpus growth never masquerades as demand. Complete years only.

The pale bars are 2025 onward. The Procurement Act went live on 24 February 2025 and changed how notices are written, so the step across that date is partly a change in convention and not only a change in demand. We have not measured how much of it is which, so please do not read this as a trend.

The receipts

Notices that demand it, and the sentence each demand was found in. Nothing is counted here without one.

• Provision of Independent Research and Advice in the Area of Nuclear Graphite ee (GTAC) and Research in the Area of Nuclear Graphite Structural Integrity for the Office for Nuclear Regulationmandatory

  Office for Nuclear Regulation

  All sub-contracting arrangements with GTAC members and other experts must fully comply with the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) and all other applicable legislation and regulations relating to income tax, including due consideration of IR35 requirements.

• SLC Project Resourcemandatory

  STUDENT LOANS COMPANY

  All resources must operate within IR35 and will be line-managed by SLC staff.

• Professional Services - Ferrovial-BAM Joint Venture - HS2 Rail Systemsmandatory

  Ferrovial BAM Rail Systems

  Agencies must demonstrate experience providing white-collar personnel within major infrastructure or rail projects and have robust compliance processes, including IR35 management and candidate vetting.

• NMH Non Medical Helpersmandatory

  UNIVERSITY OF SUSSEX(THE)

  All providers must comply with the IR35 regulations as they apply to the University and ensure all workers are paid under a PAYE system with tax and national insurance deducted at source.

• Nursing Uniformsmandatory

  UNIVERSITY OF WOLVERHAMPTON ENTERPRISE LIMITED

  The Tenderer must comply with HMRC in accordance to IR35

• Award of SIA Music Tutors via NT Hubmandatory

  North Tyneside Council

  The Authority utilises the NT Hub for Specialist Music Teachers/Tutors are paid an hourly rate and must provide IR35 evidence of their status The tutors claim different amounts in response to school and music hub requirements.

• Transformation Programme Resource Supportmandatory

  Warrington Borough Council

  All contracts will be within IR35 and suppliers must demonstrate compliance.

• 3424: Cross Sectional Post Mortem Imaging - South Manchester Coronial Districtmandatory

  Stockport Metropolitan Borough Council

  …for performing the main function of the contract, as well as the sourcing, and/or employment (including pay rolling, or other payment mechanisms compliant with IR35 rules) of necessary personnel, this should include as a minimum Radiographers and Radiologists, and may need to include porters, cleaners, and other labour…

• Peterborough City Council Request For Quotation Supply of Educational Psychologistsmandatory

  Peterborough City Council

  The candidates must have 2 years experience, relevant qualification and be IR35 compliant.

• DCWW 2015 - Recruitment Services Procurement

  Dwr Cymru Cyfyngedig

  The Framework is intended to support enhanced value for money, improved management information and expenditure visibility, robust compliance management, effective management of IR35 and payroll requirements, and a streamlined recruitment and workforce management process.

• Business Management Consultancy

  Southern Water Services Limited

  All services provided under this framework agreement are to be structured in a manner that is outside the scope of IR35 legislation.

• Editorial Support

  OFFICE FOR STANDARDS IN EDUCATION, CHILDRENS SERVICES AND SKILLS

  This requirement is driven by tax, legal, and compliance considerations, including the need to ensure appropriate treatment under applicable employment status regulations (such as off payroll working/IR35), mitigate the risk of deemed employment, and ensure clarity of liability and contractual accountability

See it live

1 open tender demand IR35 / off-payroll working right now.