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Reporting public sector off-payroll workers in RTI returns

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The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations, SI 2020/373, require deemed employers under the public sector off-payroll working rules to complete an additional off-payroll worker indicator on PAYE real-time information returns when making payments in respect of such workers. The regulations come into force on 11 May 2020 and the indicator is effective from April 2020.

Issue: 1482
Categories: News