Closed consultation

Onshore employment intermediaries: false self-employment

• From: HM Revenue & Customs
• Published: 10 December 2013
• Last updated: 13 March 2014 — See all updates

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Feedback received

Onshore Employment Intermediaries: False Self-Employment Summary of Responses

PDF, 181 KB, 25 pages

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Definition of Supervision, Direction and Control for employment status purposes.

PDF, 94 KB, 19 pages

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Detail of feedback received

Onshore Employment Intermediaries; False Self Employment. Summary of responses. 13 March 2014.

Summary

The government is consulting on legislation to prevent the use of employment intermediaries to avoid National Insurance contributions and income tax by presenting employment relationship falsely as self-employment.

This consultation ran from
11am on 10 December 2013 to 11:59pm on 3 February 2014

Consultation description

There is evidence that some companies and employment businesses are using employment intermediaries to disguise the employment of their workers as self employment, primarily to avoid paying employers National Insurance and to reduce the costs associated with workers’ employment rights.

This consultation document sets out the government’s plans to improve fairness within the tax system so that businesses that follow the rules cannot be undercut by those avoiding their tax obligations.

The purpose of the consultation is to seek views on the detailed policy design and draft legislation in order to confirm, as far as possible, that it will achieve the policy objective with no unintended effects.

Documents

Onshore employment intermediaries: false self-employment

PDF, 427 KB, 56 pages

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Interaction of Personal Service Companies with the Proposed Changes to Chapter 7 S44-47 ITEPA 2003 (The Agency Legislation)

PDF, 62.1 KB, 2 pages

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Published 10 December 2013
Last updated 13 March 2014 + show all updates

1. 13 March 2014

   Added Public Feedback

2. 30 January 2014

   Added a second document - Interaction of Personal Service Companies with the Proposed Changes to Chapter 7 S44-47 ITEPA 2003 (The Agency Legislation)

3. 10 December 2013

   First published.