Off-payroll working rules from April 2021
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
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Linked documents
- Policy Paper Off-payroll working rules from April 2021
▤ Verbatim text from source document
This measure will shift responsibility for operating the off-payroll working rules from the individual’s intermediary, to the client organisation or business to which the individual is supplying their services.