Finance Bill 2020: further update on amendment to off-payroll working provisions

Released 21 May 2020

HM Treasury has updated its guidance on new clause 1 and Schedule 1 dealing with workers’ services provided through intermediaries, for the Public Bill Committee of Finance Bill 2020.

The guidance has been updated with Amendments 1 and 2 to Clause 15: Election for loan charge to be split over three tax years, and Amendment 3 to Clause 17: Relief from interest on tax payable by a person subject to the loan charge.

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