Changes to the off-payroll working rules (IR35) for clients

Published on: 22 January 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance ‘Prepare for changes to the off-payroll working rules (IR35) for clients‘ to add information on further steps businesses may need to take to prepare for the changes coming into effect from 6 April 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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