Policy paper
Off-payroll working rules from April 2021
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
Documents
Details
This measure will shift responsibility for operating the off-payroll working rules from the individual’s intermediary, to the client organisation or business to which the individual is supplying their services.
Published 3 March 2021