Taxation logo taxation mission text

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

Not an ‘other payer’

09 June 2009
Issue: 4209 / Categories: Tax cases , Income Tax
R (on the application of Oriel Support) v CRC, Court of Appeal, 24 February 2009

The claimant provided a financial outsourcing service for clients. The clients were labour providers who provided workers to end users.

The workers entered into contracts with the providers in respect of their labour supply.

The claimant processed the pay for each worker dealing with the tax and National Insurance. On this basis the claimant argued it was entitled to use its PAYE reference number rather than those of the clients. HMRC said that the PAYE should be remitted using the clients’ numbers.

The Administrative Court agreed with HMRC so the claimant appealed. It said that the payments to workers were made out of its own funds. It received the money from the end user used that money to pay the workers and accounted what was left to the labour providers.

Thus under the Income Tax (PAYE) Regulations 2003 SI 2003/2682 the claimant said...

Only subscribers may read the full article

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.
back to top icon