Consultation on offshore employment intermediaries

Close date: 8 August 2013

HM Revenue and Customs (HMRC) consults on the use of offshore employers to employ workers who are based in the UK where this arrangement is used for the purpose of avoiding liability for national insurance contributions and employment taxes. It consults on proposals to create an income tax and national insurance contributions charge on offshore employers, and to move responsibilities to the intermediary business contracting with the end client where the offshore employer fails to account to HMRC. It also consults on the requirements in relation to record-keeping and filing returns with HMRC.
Consultation document: Offshore employment intermediaries (PDF format, 183B) (on the HMRC website)