HMRC has not carried out research into these types of wider impacts from the perspective of workers, and is not convinced by evidence provided by others even where this indicates there may be significant issues.33 In its own research, HMRC has also presented the reforms as a success despite consistently finding that significant minorities of people and businesses have been adversely affected. For example, in HMRC’s latest research into the impacts of the reforms impacts on public bodies, 19% of ‘sites’ (a single location of an organisation that administers its own payroll) and 34% of ‘central bodies’ (bodies providing payroll services for multiple locations or organisations) reported that they had found it more difficult to fill contractor vacancies since April 2017.34 When reporting its findings, HMRC focuses on the experience of the majority rather than the problems faced by the large minority.35 Understanding which sectors have been particularly affected