Consultation - Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35) | Tolley

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

Published on: 26 January 2024

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Specialist Tax Regulatory Materials

Article summary

Legislation has been included in Finance Bill 2024, clause 17 to give HMRC the power to make regulations to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules. HMRC has now published draft regulations for consultation.

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

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