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Technical changes to make sure off-payroll working legislation operates as intended

This tax information and impact note is about technical changes to the off-payroll working rules.

Last fetched 04 May 2026 · gov.uk

Documents

Technical changes to make sure off-payroll working legislation operates as intended

At a glance

TypePolicy paper

First published03 Mar 2021

Last updated03 Mar 2021

Organisations

HM Revenue & Customs

Topics

Off-payroll working rulesIR35: working through an intermediary

Source

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