Off-payroll workers

As workplaces have evolved over recent years, more and more workers provide their services to companies by way of intermediaries, such as agencies and personal service companies. While many of these arrangements are commercially driven due to outsourcing, buying in specialist services, etc, HMRC view that a significant amount of arrangements are tax-driven. There has, therefore, been a wealth of legislative changes in this area, possibly far more than any other aspect of employment tax.

How we can help?

As the changes to legislation have been numerous, confirmation as to whether tax compliance has been achieved for both the end user and intermediary can be difficult. We will:

• advise public sector engagers on the new legislation;
• review personal service companies’ IR35 compliance;
• deal with IR35 status enquiries by HMRC;
• determine where PAYE/NIC responsibilities lie, where overseas agencies/intermediaries are used;
• advise on whether quarterly returns to HMRC are required & prepare the returns if they are.

If you are an intermediary providing workers, or a company using workers provided by an intermediary, please get in touch with our specialist Employment Tax team.