So, with the advent of IR35 in the public sector, contractors looked to greener IR35 free fields, and the public sector found it hard to recruit. Now rumours abound of contractors being offered IR35 exemptions to go and work at HMRC, something of course denied by HMRC. A fellow contractor recently went to work at a local council, who 'had a special arrangement with HMRC whereby their contractors were exempt from IR35'. Check ContractorWeekly site, for 'IR35 HMRC Exemption'.
Of course, if indeed there is truth in these articles, which the cynic in me believes there is, all of this will go away when 100% of the market is blanketed by IR35 (exempting small companies), because contractors will have nowhere to run, so recruitment will probably be less of an issue. Of further interest is the fact that an employer was recently taken to court by a contractor subject to IR35, and made to pay holiday pay.
It should also be considered that, if you are currently in a contract, declared outside IR35, and continue to be past April 2019, whereupon you find yourself inside IR35, HMRC may well enjoy the opportunity to say 'So, you are now inside IR35, so you must have been for the period of contract prior to April 2019, when you were declaring yourself out'. I know of at least 2 other senior contractors at my current place, who have a stated intention of leaving before IR35 is enforced, to avoid the chance of significant legacy tax bills.
When I spoke to my current client, they advised that they will be applying blanket IR35 across the entire organisation. Not sure they realise just how much talent may be walking out of the door.