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Tax rules for employment intermediaries - what this means for agencies and employment businesses

08 February 2018

Anti-avoidance measures came into effect on 6 April 2014 in response to the increasing number of businesses using employment intermediaries to disguise employees or workers as self-employed, primarily to avoid paying employer’s National Insurance Contributions (NIC).

The measures are concerned with the PAYE and NIC position where UK individuals are provided to a UK business via any third party or intermediary whether based onshore or offshore (such as an agency or employment business). There are separate rules for the oil and gas industry which are not covered by this Inbrief.

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