diff --git a/llvm/lib/MC/MCCodeView.cpp b/llvm/lib/MC/MCCodeView.cpp
--- a/llvm/lib/MC/MCCodeView.cpp
+++ b/llvm/lib/MC/MCCodeView.cpp
@@ -563,10 +563,7 @@
     int LineDelta = CurSourceLoc.Line - LastSourceLoc.Line;
     unsigned EncodedLineDelta = encodeSignedNumber(LineDelta);
     unsigned CodeDelta = computeLabelDiff(Layout, LastLabel, Loc.getLabel());
-    if (CodeDelta == 0 && LineDelta != 0) {
-      compressAnnotation(BinaryAnnotationsOpCode::ChangeLineOffset, Buffer);
-      compressAnnotation(EncodedLineDelta, Buffer);
-    } else if (EncodedLineDelta < 0x8 && CodeDelta <= 0xf) {
+    if (EncodedLineDelta < 0x8 && CodeDelta <= 0xf) {
       // The ChangeCodeOffsetAndLineOffset combination opcode is used when the
       // encoded line delta uses 3 or fewer set bits and the code offset fits
       // in one nibble.
diff --git a/llvm/test/DebugInfo/COFF/inline-site-syms.ll b/llvm/test/DebugInfo/COFF/inline-site-syms.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/COFF/inline-site-syms.ll
@@ -0,0 +1,50 @@
+; RUN: llc -mtriple=x86_64-windows-msvc -filetype=obj %s -o %t.o
+; RUN: llvm-pdbutil dump -symbols %t.o | FileCheck %s
+
+; This LL file was generated by running
+;   clang -cc1 -triple x86_64-windows-msvc -gcodeview
+; on the following code:
+;   -debug-info-kind=line-tables-only -emit-obj
+; int test(int x) {
+;   auto f = [](int x) {
+;     return x * 100;
+;   };
+;   return f(x);
+; }
+
+; Test that an inline site with a starting code offset of 0 contains
+; that code offset in the inline site symbol.
+; CHECK:      S_INLINESITE [size = 20]
+; CHECK-NEXT: inlinee ={{.*}} (test(int)::(anonymous class)::
+; CHECK-NEXT: code 0x0 (+0x0) line 1 (+1)
+; CHECK-NEXT: code end 0x3 (+0x3)
+
+; ModuleID = 't.cpp'
+source_filename = "t.cpp"
+target datalayout = "e-m:w-p270:32:32-p271:32:32-p272:64:64-i64:64-f80:128-n8:16:32:64-S128"
+target triple = "x86_64-unknown-windows-msvc"
+
+define dso_local i32 @"?test@@YAHH@Z"(i32 %x) local_unnamed_addr !dbg !7 {
+entry:
+  %mul.i = mul nsw i32 %x, 100, !dbg !10
+  ret i32 %mul.i, !dbg !13
+}
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!3, !4, !5}
+!llvm.ident = !{!6}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 12.0.0 (https://github.com/llvm/llvm-project.git d45cf3789d141ab8b623cdb3585dbf3075eb1b4c)", isOptimized: true, runtimeVersion: 0, emissionKind: LineTablesOnly, enums: !2, nameTableKind: None)
+!1 = !DIFile(filename: "<stdin>", directory: "C:\\testpath")
+!2 = !{}
+!3 = !{i32 2, !"CodeView", i32 1}
+!4 = !{i32 2, !"Debug Info Version", i32 3}
+!5 = !{i32 1, !"wchar_size", i32 2}
+!6 = !{!"clang version 12.0.0 (https://github.com/llvm/llvm-project.git d45cf3789d141ab8b623cdb3585dbf3075eb1b4c)"}
+!7 = distinct !DISubprogram(name: "test", scope: !8, file: !8, line: 1, type: !9, scopeLine: 1, flags: DIFlagPrototyped, spFlags: DISPFlagDefinition | DISPFlagOptimized, unit: !0, retainedNodes: !2)
+!8 = !DIFile(filename: "t.cpp", directory: "C:\\src\\tests\\sbox-integration\\small-repro-1", checksumkind: CSK_MD5, checksum: "58386de68a85e3992bf5f17550990d68")
+!9 = !DISubroutineType(types: !2)
+!10 = !DILocation(line: 3, column: 14, scope: !11, inlinedAt: !12)
+!11 = distinct !DISubprogram(name: "test(int)::(anonymous class)::operator()", scope: !8, file: !8, line: 2, type: !9, scopeLine: 2, flags: DIFlagPrototyped, spFlags: DISPFlagLocalToUnit | DISPFlagDefinition | DISPFlagOptimized, unit: !0, retainedNodes: !2)
+!12 = distinct !DILocation(line: 5, column: 10, scope: !7)
+!13 = !DILocation(line: 5, column: 3, scope: !7)