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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. Get emails about this page DOCUMENTS OFF-PAYROLL WORKING RULES FROM APRIL 2021 HTML 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. UPDATES TO THIS
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