Commentary

B5.645 Intermediaries treated as making employment payments—overview

Business tax
Business tax | Commentary

B5.645 Intermediaries treated as making employment payments—overview

Business tax | Commentary

Intermediaries treated as making employment payments

B5.645 Intermediaries treated as making employment payments—overview

Under the IR35 regime (see Division E4.10), where a worker supplies services to a client via an intermediary, the worker may be treated as receiving a deemed payment that is subject to tax and National Insurance contributions. The purpose of the deemed payment is to ensure that the worker pays broadly the same tax and National Insurance that he would have paid had the services been supplied direct to the client rather than via the intermediary. A trading rule ensures that an amount equivalent to the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial