Been looking at the off payroll working rules and how they apply for Med/Large businesses from 06.04.20. I have been baffled by one thing though. My understanding is that if the worker does provide the services through any intermediary (such as a PSC) the few payer has to make a determination of the worker's status but exactly what is the definition of an intermediary and how does the payer decide if the worker has a PSC?
There is I think an overall consideration that the rules apply if the services are provided by the worker "through their own Limited Company - buy what is "their own Limited Company" I believe that there may be a rule about a 5% ownership to make it a PSC - I can't find any authority for this though.
For example if the payer is provided with (say) IT services by a Limited Company and one person provides those services, does the payer actually have to ask "are you an owner of this company do you own 5%". If "yes" then a determination is needed.
Thanks for any advice