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Fitting together the intermediaries legislation

22 June 2021 / Alexander Wilson , Andy Wood
Issue: 4797 / Categories: Comment & Analysis
The man in the middle…

Key points

  • No one in the supply chain is free from risk of having to meet a PAYE debt.
  • The provisions operate in a tiered fashion not in isolation.
  • HMRC may approach the paying agency because it may be the simpler option.
  • Workers need to be sure the agency is paying the correct tax and National Insurance.
  • The MSC legislation is contingent on the existence of a personal service between the worker and the client.
  • Everyone in the chain should be certain of their position.

Michael Jackson sang: ‘I’m starting with the man in the [middle] I’m asking him to change his ways.’

We have changed the word in brackets – from mirror – but other than that it seems that the government and HMRC have heeded the singer’s advice with employment intermediary structures a sharp focus of activity for some time.

There is...

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