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

Published on: 16 February 2021

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Specialist Tax Regulatory Materials

Article summary

HM Revenue and Customs (HMRC) has published an issue briefing to explain the approach that it will take for new compliance activity in relation to the changes to the off-payroll working rules (IR35) from 6 April 2021. The policy paper sets out the background to the rules and the reforms, and provides details of the help and support HMRC will provide.

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

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