| answer text |
<p>The off-payroll working rules are designed to ensure that individuals working like
employees but through their own company pay broadly the same income tax and National
Insurance contributions (NICs) as those who are directly employed.</p><p>The government
and HMRC remain committed to understanding the impacts of changes made to the rules
in April 2021, and have published <a href="https://www.gov.uk/government/publications/short-term-effects-of-the-2021-off-payroll-working-rules-reform-for-private-and-voluntary-sector-organisations"
target="_blank">external research</a> and HMRC’s own <a href="https://www.gov.uk/government/publications/impacts-of-the-2021-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors/impacts-of-the-off-payroll-working-rules-reform-in-the-private-and-voluntary-sectors"
target="_blank">internal analysis</a> on the short-term impacts of the reforms.</p><p>
</p><p> </p>
|
 |
