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Consultation – Offshore Employment Intermediaries

HMRC says that is has seen increasing use of offshore employers to provide UK workers to UK based companies.

Some businesses are using these structures to avoid paying employment taxes (including NIC).

This consultation sets out HMRC’s plans to counter the tax avoidance and how it intends to ensure that, where someone is working in the UK, the right amount of tax and NIC is being paid.
Very basically, the intention is to create an income tax and NIC charge on offshore employers of workers engaged in the UK.  The offshore employer will be liable in the first instance.  However, if the offshore employer fails to account for and remit to HMRC the tax and NIC due, the employer’s responsibility with regard to tax and NIC will move on to, ultimately, the end user.



Date: 23rd July, 2013
Author: Cathy Corns


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