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Not an 'other payer'

21 July 2008
Categories: Tax cases
R (on the application of Oriel Support Ltd) v CRC, Queen's Bench Division, 17 June 2008

The claimant provided complete financial outsourcing for labour provider clients e.g. the validation of input hours from timesheets processing workers' pay deduction of the employee's and employer's National Insurance contributions production and posting of payslips payment of net pay to workers raising invoices providing VAT schedules to the labour provider. In effect the claimant dealt with workers' pay and accounted to HMRC for PAYE even though it did not employ them.

HMRC said that the claimant could not account for its clients' employees' PAYE. The claimant applied for judicial review saying that it was permitted to account for employees' PAYE and that it was an 'other payer' within reg 12 of the Income Tax (PAYE) Regulations 2003.

The judge said that on the facts the relevant workers were receiving payments in their capacity as employees of the labour...

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