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This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
1. Introduction The off-payroll working rules (IR35) are designed to바카라 사이트¦
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer바카라 사이트™s PAYE liability in case바카라 사이트¦
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This tax information and impact note is about technical changes to the off-payroll working rules.
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A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
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