IR35 Update: HMRC issues statement on “interpretation of section 61O and conditions where the intermediary is a company”

Further to the FCSA’s meeting with HMRC officials this week (Wednesday, 14 October), following HMRC having been made aware of concerns regarding the wording of section 61O of Chapter 10 ITEPA that will apply from 6 April 2021, as promised, HMRC has released an official statement on the “Off-payroll working from 6 April 2021– interpretation of section 61O and the conditions where the intermediary is a company”.

It reads as follows:

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