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Philip Drake
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IR35 has probably had a significant impact on the HMO sector. The Independent contractor sector has been decimated since September 2019, so temporary weekday accommodation is no longer required. Couple this with work going offshore to bypass big companies being impacted by the IR35 Chapter 10 changes introduced by UK government in April 2021 (delayed by 1 year due to Covid). So overall, just because of the above there are less contractors working away from home and so less using HMOs. Add to this the Covid Big Resignation effect and there are even less people needing HMOs as they want to work closer to home.
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From: Philip Drake
13 May 2022 14:14 PM