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Policy Paper Published 3 Mar 2021 HM Revenue & Customs ↗ View on GOV.UK

Technical changes to make sure off-payroll working legislation operates as intended

This tax information and impact note is about technical changes to the off-payroll working rules.

▤ Verbatim text from source document

This measure makes technical changes to the off-payroll working rules to make sure the legislation operates as intended from 6 April 2021.