Recommendation 7

We asked HMRC what level of non-compliance it expected there to be in smaller public bodies, and whether well-resourced departments struggling to comply is a worrying sign for the reforms more generally. HMRC suggested that smaller organisations may be better placed to comply, if key personnel involved in compliance are closer to the hiring parts of the organisation.11 However, HMRC also acknowledged that its compliance efforts had mainly been focused on government departments so far, after identifying a higher chance of compliance problems in its early risk assessments, compared with other public bodies.12 The ability of workers to appeal incorrect status determinations