London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

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


Articles from this Author

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Football #finance short-term cost control, profitability and sustainability @mercerhole Andy Turner sheds light on……

Lisa Spearman, Private Client Partner updates on 'Changes to Main Residence Relief from Capital Gains Tax'……



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn