In addition to understanding the impact of the reforms on the economy and workforce as a whole, it is also important to establish whether any sectors have been disproportionately affected and what additional guidance or support may be needed. For example, issues in UK supply chains have been widely reported in recent months, such as 28 Q40 29 C&AG’s Report, paras 3.7, 5.13 30 C&AG’s Report, para 3.4; House of Lords Economic Affairs Committee Finance Bill Sub-Committee Off-Payroll working: treating people fairly, 1st Report of Session 2019–21, HL Paper 50, 27 April 2020 31 Q40; C&AG’s Report, para 3.7 32 C&AG’s Report, para 3.9 33 Qq 40–41, 76 34 HMRC, Long term effects of the Off-Payroll working rules reform for public sector organisations, February 2022, para 1.35 35 Q75 12 Lessons from implementing IR35 reforms in fuel and groceries. There are particular concerns among IT contractors that they are missing out on contracts as a result of engagers wanting to avoid the process of assessing them for their IR35 status, and in some cases hiring overseas where the rules do not apply.36 There have also been concerns raised in the broadcasting sector, and we reported in April 2019 on problems the BBC faced implementing the reforms.37