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HMRC have launched a consultation on the avoidance of National Insurance (NI) and employment taxes by using offshore employers of workers based in the UK.
The document, Offshore Employment Intermediaries, is in two parts. The first is a technical look at creating an income tax and NI charge on offshore employers and moving the charge to an onshore engager of the labour if the employer fails to pay. Draft legislation will be published shortly.
HMRC have launched a consultation on the avoidance of National Insurance (NI) and employment taxes by using offshore employers of workers based in the UK.
The document, Offshore Employment Intermediaries, is in two parts. The first is a technical look at creating an income tax and NI charge on offshore employers and moving the charge to an onshore engager of the labour if the employer fails to pay. Draft legislation will be published shortly.
The second part of the condoc relates to requirements to keep records and file returns with the Revenue. Draft rules are scheduled for the autumn.
Responses should be sent by email no later than 8 August.
