Research and analysis

Intermediaries legislation qualitative research

Research to understand the implications for employers and engagers if they were given responsibility for operating the intermediaries legislation.

• From: HM Revenue & Customs
• Published: 12 July 2016

Documents

Intermediaries legislation qualitative research

Ref: HMRC Research Report 410

PDF, 396 KB, 14 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The intermediaries legislation is designed to prevent individuals who would normally be taxed as an employee, but are supplying their services through an intermediary – usually their own limited company known as a Personal Service Company (PSC) – from avoiding the tax and National Insurance (NI) that would otherwise be due on the employment income.

This report contains findings from qualitative research conducted with a sample of 41 employers from a range of sectors, both private and public. The research was undertaken by Ipsos MORI Social Research Institute, on behalf of HMRC.

We undertook this research to help us understand the impacts on employers and engagers if they were responsible for operating the intermediaries legislation. We also wanted to know what factors influence organisations to engage temporary staff.

Published 12 July 2016