The IR35 reforms made hiring organisations responsible for determining a contractor’s tax status.21 HMRC told us it interprets IR35 as applying to individual engagements, but that courts have not always taken the same approach. In particular, recent court rulings suggest that it may be necessary to consider a contractors’ work portfolio and income in the round, rather than on an engagement-by-engagement basis. If so, it is hard to see how a hiring organisation can realistically have all the information it would need to do this better than the workers themselves.22