This is an HTML version of an attachment to the Freedom of Information request 'Letter re off-payroll from HMRC'.

FOI 2019/026 
The Off-payroll legislation was introduced in Chapter 10 of the Income Tax (Earnings and Pensions) 
Act 2003, with the new legislation going live from April 6th 2017. This new legislation overrode, in 
the public sector, the existing Intermediaries Legislation (Chapter 8, ITEPA). 
 
The new legislation is here: 
https://www.legislation.gov.uk/ukpga/2017/10/schedule/1/part/2 
 
Around July 2018 HMRC sent your body a letter asking for information related to “Checking 
compliance with the rules from April 2017” 
 
We have neither received such a letter from HMRC or provided a response to them so no further 
information can be supplied in respect of this request.