PSCs, MSCs and employment intermediaries

PSCs, MSCs and employment intermediaries guidance:

This Practice Note explains how the deemed employment payment is calculated for income tax purposes, and the attributable earnings are calculated for National Insurance...

Practice Note

FORTHCOMING CHANGE: On 18 May 2018, HMRC published a consultation which looks at how best to tackle non-compliance with IR35 in the private sector. For more information...

Practice Note

FORTHCOMING CHANGE: With effect from 6 April 2020, the special rules applying IR35 to off-payroll workers in the public sector are being extended to such workers when...

Practice Note

FORTHCOMING CHANGE: on 18 May 2018, HMRC published a consultation which looked at how best to tackle non-compliance with IR35 in the private sector. For more information...

Practice Note

FORTHCOMING CHANGE: on 18 May 2018, HMRC published a consultation. For more information on the consultation, see News Analysis: Off-payroll working consultation to tackle...

Practice Note

What are managed service companies? Many individual workers supply their services to clients, not directly as a self-employed person, but via an intermediary (often a...

Practice Note

Where the managed service company legislation applies, the managed service company (MSC) is treated as making to the worker, and the worker is treated as receiving, a...

Practice Note

This Practice Note explains the income tax provisions that apply to offshore employment intermediaries, including a summary of the position before and after the changes...

Practice Note

This Practice Note explains the income tax provisions that apply to onshore employment intermediaries, including a summary of the position before and after the changes...

Practice Note

The onshore employment intermediaries legislation broadly applies when an onshore employment intermediary entity is used to facilitate the provision of a worker's...

Practice Note

FORTHCOMING CHANGE: on 18 May 2018, HMRC published a consultation which looks at how best to tackle non-compliance with IR35 in the private sector. For more information...

Practice Note

FORTHCOMING CHANGE: on 18 May 2018, HMRC published a consultation which looked at how best to tackle non-compliance with IR35 in the private sector. For more information...

Practice Note