HMRC ESM: OP21 & CIS
Published: 21 September 2020 ESM10004A – Basic principles: off-payroll working: from 6 April 2021: Construction Industry Scheme and off-payroll working Where payments are subject to… Read More »HMRC ESM: OP21 & CIS
HMRC Technical
HMRC OP21: technical webinar
Published: 21 September 2020 To help businesses prepare for the changes to the off-payroll working rules (OP21), HMRC’s customer education and support programme is being… Read More »HMRC OP21: technical webinar
HMRC ESM: OP21 debt transfer provisions
Published: 21 September 2020 ESM10031 – Off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – how… Read More »HMRC ESM: OP21 debt transfer provisions