CIOT response: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

Published on: 23 February 2024

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Specialist Tax Regulatory Materials

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The CIOT has responded to HMRC’s consultation on calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35).

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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