Policy paper

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.

• From: HM Revenue & Customs
• Published: 24 January 2024

Documents

Off-payroll working factsheet

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Details

An overview of off-payroll working rules, and the roles of the courts and tribunals process.

Published 24 January 2024