Contractors declared as "in" are worried about the risk of retrospective tax grab.
But why aren't the PSBs worried about retrospective fines? Since 2013, all PSBs have had a duty to ensure that their off-payroll workers are paying the "right" tax. have accepted independent reviews as evidence that IR35 does not apply. Two departments (MoD and Health) were fined for getting it wrong.
So, if departments that are now making blanket inside decisions are now saying, "We were wrong, our off-payroll workers were not paying the right tax", perhaps they should be retrospectively fined.