Consultation outcome

Offshore employment intermediaries

This consultation has concluded

Download the full outcome

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.

Original consultation

This consultation ran from 30 May 2013 12:00am to
8 August 2013 11:45pm

Summary

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

Documents

Offshore employment intermediaries

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Offshore employment intermediaries").

Draft legistlation: Offshore employers

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Draft legistlation: Offshore employers").

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

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Draft legislation: Secondary contributor where offshore employer defaults on obligations etc").

Draft legislation: offshore employers in default

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Draft legislation: offshore employers in default").

Draft Legislation: Tax - PAYE Offshore Employer

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Draft Legislation: Tax - PAYE Offshore Employer").

Draft Explanatory Note - PAYE Offshore Employer

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format please email onlineservicessyndicationteam@hmrc.gsi.gov.uk quoting your address, telephone number along with the title of the publication ("Draft Explanatory Note - PAYE Offshore Employer").

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.

Help us improve GOV.UK

Please don't include any personal or financial information, for example your National Insurance or credit card numbers.