HMRC is consulting on the position with contractors following the changes to companies contracting to the public sector. It seems likely that some changes will be made with a view to brining more contractors into PAYE. Whilst there is no certainty as yet it may be worth looking at your contractors and assessing which ones could possibly be regarded as employees. HMRC has provided an employment status check on its website which is a useful start, although not necessarily definitive.
Date: 20th March, 2018
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