Contract agencies - New IR35-like provision ? IETPA 2003

Contract agencies - New IR35-like provision ?...

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"As you may be aware a new statutory obligation came into effect from the 6th April 2015. The Income
Tax Earnings & Pensions Act 2003 (IETPA) requires the reporting of any non-PAYE payments made by
an Intermediary in order for HMRC to detect false self-employment and abuse of offshore working by
temporary staff
."

Which then goes on to ask Company Name, Worker assigned under contract etc.

Are the agencies acting correctly in demanding this information, surely since the contract is between the two companies, there is no justification in asking the name(s) of the worker(s) ...

Or is someone trying it on ...

Replies (4)

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Jennifer Adams
By Jennifer Adams
15th Jul 2015 16:17

Yes....

https://www.gov.uk/government/uploads/system/uploads/attachment_data/fil...

.. this question was specifically asked and replied to in this document at section 2.24.

 

 

 

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Portia profile image
By Portia Nina Levin
14th Jul 2015 10:52

It is onshore workers!

@OP This LINK might help you.

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Replying to janpk:
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By mikewhit
14th Jul 2015 14:57

Payments to whom though

"HMRC does this by making certain intermediaries provide details of the workers they supply, and the payments they have made to those workers, where they didn’t operate Pay As You Earn (PAYE). "

However if they are working via a Ltd Company, the intermediary is making no "payments to these workers" - it's paying the company.

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By Piglett
17th Jul 2015 15:05

In a conversation this lunchtime with HMRC they seem to think that where a facilities management company is asking Big Alarms PLC to attend to a problem at one of their clients they not only need to report it but need to obtain the personal details of the operative Big Alarms PLC sends out of their 100s of employees. But by the same token a freelance washing machine repairer working for Homeserve and going to someone's house to fix their tumble drier isn't caught because there's no intermediary.

Can I retire please?

 

 

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