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HMRC consultation: Offshore employment intermediaries

HMRC has issued a consultation document on combatting the use of offshore employers of workers based in the UK; structure designed, in their opinion, to avoid UK tax and national insurance.

The consultation sets out the Government’s plans to create an income tax and NICs charge on offshore intermediaries employing workers in the UK and, in the case of default, moving this charge to the onshore engager of the labour.

It is expected that these proposals will be introduced in the Finance Bill 2014.



Date: 4th July, 2013
Author: Cathy Corns


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