Off-payroll working rules: how intermediaries calculate statutory payments

Published on: 25 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance setting out steps to calculate a worker’s statutory payment entitlement where the worker’s intermediary has received amounts net of income tax and Class 1 primary national insurance contributions (NICs) under the off-payroll working rules.

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

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