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<p>The Tax Information and Impact Note published in March 2021 sets out expected impacts
of the April 2021 reform of the off-payroll working rules: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021"
target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p>
</p><p>The Government committed to commission independent research into the short-term
impacts of the reform by October 2021 during the debate on the Finance Bill 2020.
That research has now been commissioned, and the findings will be published once complete.</p>
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