Corporate report

Offshore employment intermediaries

This document provides detail on the government's attempt to strengthen legislation to prevent offshore intermediaries being used to avoid employment taxes.

Documents

Offshore employment intermediaries

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Details

The measure is aimed at ensuring the correct amount of tax and National Insurance Contributions (NICs) is paid when UK and UKCS workers are employed by offshore companies or engaged by or through offshore employment intermediaries. The measure also introduces a record keeping and return requirement for intermediaries placing workers with end clients but not deducting income tax and NICs at source.

Published 13 December 2013