Threads / Off-payroll Working (IR35) Rules / Off-payroll working (IR35) factsheet
Policy Paper Published 24 Jan 2024 HM Revenue & Customs ↗ View on GOV.UK

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.

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