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Off-payroll working (IR35) factsheet · Order Paper · Order Paper

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Off-payroll working (IR35) factsheet

This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.

Last fetched 04 May 2026 · gov.uk

Documents

Off-payroll working factsheet

At a glance

TypePolicy paper

First published24 Jan 2024

Last updated24 Jan 2024

Organisations

HM Revenue & Customs

Topics

IR35: working through an intermediary

Source

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