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HMRC internal manual

Employment Income Manual

Employment income provided through third parties: anti-forestalling rules: introduction

Schedule 2 paragraphs 52 to 58 FA 2011

The Part 7A rules have effect in relation to relevant steps taken on or after 6 April 2011.

Draft legislation was published on that date.

Anti-forestalling rules cover relevant steps taken in the period from 9 December 2010 to 5April 2011 inclusive.

What matters is the date when the relevant step was taken not, if different, the date when the parties arranged for the relevant step to be taken.