Consultation on false self-employment through employment intermediaries

Close date: 4 February 2014

HM Revenue and Customs (HMRC) consults on the use of employment intermediaries to facilitate false self-employment and avoid national insurance contributions, income tax and employment rights. It believes that some companies are using employment intermediaries to disguise the employment of their workers as self-employment. HMRC proposes to strengthen existing legislation on employment agencies by removing the obligation of personal service and focusing on supervision, direction or control as to the manner in which the duties are performed.
Consultation document: Onshore employment intermediaries: false self-employment