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ESM10032 - off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains

ESM10032 - off-payroll working legislation: Chapter 10, ITEPA 2003 (from 6 April 2021): basic principles: recovery from other persons – steps clients and agencies can take to secure labour supply chains

https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm10032

seen at 16:05, 3 March in Search.
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