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The effect of the latest rules for employment intermediaries


  • The new onshore intermediary rules have precedence over the IR35 and managed service company legislation.
  • Offshore intermediary rules give HMRC more flexibility as to whom they can chase for PAYE.
  • UK businesses must identify whether an onshore or offshore intermediary supplies their workers.
  • Employers will have to consider other employment rights such as auto-enrolment and statutory sick pay.
  • The Finance Act 2014 and National Insurance Act 2014 have brought in additional requirements for onshore and offshore intermediaries which could affect any business that uses contractors staff from overseas companies or agency staff.

The idea behind the changes to the onshore intermediaries was originally mooted as part of the autumn statement in 2012 and the offshore intermediaries followed in the 2013 budget. Consultations were then published.

The Finance...

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