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HMRC internal manual

Labour Provider Guidance

Employment Intermediaries and Umbrella Companies: What is an Employment Intermediary?

An intermediary is any person who makes arrangements for an individual to work for a third party or be paid by the intermediary for work done for a third party.

Employment intermediaries are structures imposed between a worker and the end client engager with the primary aim of finding complex loopholes in HMRC and other legislation which helps them avoid or reduce PAYE and National Insurance Contributions (NICs), VAT and other taxes and can also result in payments to individuals below National Minimum Wages (NMW) levels.

A full guide on employment intermediaries including a video showing what constitutes an intermediary can be found on Gov.UK.

Further information and advice can be found on the Employment Intermediaries pages or by contacting the Employment Intermediaries Unit mailbox (FIS)  who can also check if employment intermediary returns have been submitted by a company.