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This technical note confirmed the government will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (“ITEPA 2003”) often known as IR35.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
Research into the effects of the off-payroll working reforms on employment agencies.
We welcome views on this technical consultation on draft regulations and guidance.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Research into the effects of the off-payroll working reforms on education sites.
Research into the short-term impacts of the 2021 off-payroll working rules reform on private and voluntary sector organisations.
HMRC's estimates of the impact of the 2021 off-payroll working rules reform on the private and voluntary sectors.
Research into the long-term effects of the off-payroll working rules reform on public sector organisations.
How to find digital outcome, specialist and user research services on the Digital Outcomes and Specialists framework.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
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