Consultation outcome

Offshore employment intermediaries

• From: HM Revenue & Customs
• Published: 30 May 2013
• Last updated: 14 October 2013 — See all updates

This consultation has concluded

Read the full outcome

Offshore employment intermediaries: summary of responses

PDF, 125 KB, 25 pages

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Detail of outcome

Following consultation, the government has responded to feedback and developed a simplified proposal, which will be more effective at stopping the avoidance and place less of a burden on businesses. This document summarises the responses to the consultation and sets out the revised proposal.

These changes will be legislated for in the National Insurance Contributions Bill and in the next Finance Bill.

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Original consultation

Summary

A consultation on the use of offshore employers of workers based in the UK to avoid National Insurance and employment taxes.

This consultation ran from
30 May 2013 to 11:45pm on 8 August 2013

Consultation description

At Budget 2013 the Chancellor announced the Government would consult on proposals to strengthen obligations to ensure the correct income tax and NICs are paid by offshore employment intermediaries. This consultation sets out the Government’s plans to create an income tax and NICs charge on offshore intermediaries employing workers in the UK and if the employer fails to pay, moving this charge to an onshore engager of the labour, in specified circumstances. The second part of the consultation relates to requirements to keep records and file returns with HMRC.

The consultation seeks views on the detailed design, operation and impacts of these proposals with the intention that the new policy comes into effect from April 2014.

Draft legislation relating to proposals to strengthen obligations to ensure the correct NICs and taxes are paid by offshore employment intermediaries can also be found on this page.

Documents

Offshore employment intermediaries

PDF, 183 KB, 37 pages

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Draft legistlation: Offshore employers

PDF, 137 KB, 2 pages

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Draft legislation: Secondary contributor where offshore employer defaults on obligations etc

PDF, 156 KB, 6 pages

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Draft legislation: offshore employers in default

PDF, 130 KB, 1 page

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Draft Legislation: Tax - PAYE Offshore Employer

PDF, 145 KB, 4 pages

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Draft Explanatory Note - PAYE Offshore Employer

PDF, 25 KB, 3 pages

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Published 30 May 2013
Last updated 14 October 2013 + show all updates

1. 14 October 2013

   Summary of responses added.

2. 2 August 2013

   Added draft legislation and explanatory note on PAYE.

3. 19 July 2013

   Updated to include draft legislation

4. 30 May 2013

   First published.