HMRC have updated their guidance Check if you’re an employment intermediary.
“Find out if you’re an employment intermediary and how to make sure your worker’s tax and National Insurance is paid correctly.”
Information about “PAYE rules for labour supply chains that include umbrella companies” has been added.
https://www.gov.uk/guidance/employment-status-employment-intermediaries
Related content from Claritax Books
In Employment Status, author David Kirk guides the reader through the maze of apparently contradictory case law on this topic. The book includes coverage of IR35 issues, and also of topics of officers, agency workers, personal services companies and special occupations.
