Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Fitting together the intermediaries legislation

22 June 2021 / Alexander Wilson , Andy Wood
Issue: 4797 / Categories: Comment & Analysis
51619
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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

back to top icon