HMRC OP21: guidance for clients updated
Today, HMRC have updated their guidance on off-payroll working for clients. Some rules already apply to all public sector clients, but from 6 April 2021… Read More »HMRC OP21: guidance for clients updated
OP21
HMRC ESM: OP21 conditions of liability
Published: 13 November 2020 HMRC’s Employment Status Manual has been amended following the announcement by the Financial Secretary to the Treasury, Jesse Norman, see below.… Read More »HMRC ESM: OP21 conditions of liability
Basic guide to off-payroll (OP21)
This is a basic guide for working under the off-payroll working regulations (OP21). This 10-page guide will take you through the origins of IR35, what… Read More »Basic guide to off-payroll (OP21)