Posted By Rachel West Hi, I asked a similar question a couple of weeks ago and didn't get many responses unfortunately. Does anyone have any experience in dealing with contractors who are transferring from composite limited companies to become PAYE employees of Managed Service Companies as a result of the IR35 changes in the April budget? We have several contractors who have been operating as individual limited companies with less than 5 employees. They've not needed to provide written evidence of risk assessments to us due to the size of their companies. These contractors are now opting to become direct employees of payment houses for tax reasons. Each payment house employs many individuals and therefore has a requirement under MHSAWR to have written records of their risk assessments, which I need to verify for my company. Each of the payment houses is highly disinterested in their legal responsibilities. Does anyone have any experience of handling this type of situation? Many thanks Rachel.