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Off-payroll working in the public sector: reforming the intermediaries legislation

This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.

Last fetched 04 May 2026 · gov.uk

Documents

Off-payroll working in the public sector: reforming the intermediaries legislationapplication/pdf

At a glance

TypePolicy paper

First published16 Mar 2016

Last updated16 Mar 2016

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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