The Man in the Middle – Fitting Together the Intermediaries Legislation

The Man in the Middle – Fitting Together the Intermediaries Legislation

Is anyone safe? Probably not.

In our article published this week in Taxation magazine, Andy Wood and Alexander Wilson explore the various parts of the intermediaries legislation and how they work together. In particular, we explore the risks for all the parties involved, debunking myths as we go.

Including the following key points:

• No one in the supply chain is free from risk of having to meet a PAYE debt.
• The provisions operate in a tiered fashion, not in isolation.
• HMRC may approach the paying agency because it may be the simpler option.
• Workers need to be sure the agency is paying the correct tax and National Insurance.
• The MSC legislation is contingent on the existence of a personal service between the worker and the client.
• Everyone in the chain should be certain of their position.

Read the article here