Changes to tax legislation from 6 April 2014
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- Elisabeth Dean
- 8 years ago
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1 1 Changes t tax legislatin frm 6 April March 2014 This ntes sets ut the REC s analysis f the incming changes arising frm the Onshre and Offshre Emplyment Intermediaries cnsultatins, which will affect hw and when emplyment businesses are respnsible fr the deductin f PAYE tax and NICs and the payment f emplyers NICs. We are currently als reviewing the REC mdel cntracts s see what changes are required. This nte has been written based n the Gvernment s respnse t the Offshre Emplyment Intermediaries cnsultatin published n 14 Octber 2013, the Onshre Emplyment Intermediaries cnsultatin published n 13 March 2014, the legislatin published n 27 March 2014 and related guidance. There are still a number f pints where we are lacking definitive guidance r clarity frm HMRC; the REC has submitted a number f further questins t HMRC and we are currently awaiting a respnse n these. We will update this briefing nte when we have thse answers. We expect members will als have many mre questins please send them thrugh t Lewina.farrell@rec.uk.cm r Ben.farber@rec.uk.cm and we will deal with these in future versins f this guidance. The cnsultatin dcuments, HMRC s respnse and their guidance n cntrl are all available nline. REC Legal and Plicy
2 2 Cntents 1. Overview f changes... 3 Onshre Emplyment Intermediaries... 3 Offshre Emplyment Intermediaries Supervisin, directin r cntrl... 5 HMRC definitins & guidance... 5 Evidence Requirements Reprting requirements Exclusins frm changes... 8 Onshre Emplyment Intermediaries... 8 Offshre Emplyment Intermediaries Hw the changes affect different engagement mdels... 9 Direct PAYE engagement by emplyment business n change required... 9 Engagement via an Onshre PAYE umbrella n change Engagement via an Offshre PAYE Umbrella Engagement via persnal service cmpanies Engagement n a self-emplyed basis Engaging with sle traders Engaging via CIS intermediaries... 14
3 3 1. Overview f changes (1) Onshre Emplyment Intermediaries The changes: Frm 6 April 2014, any temprary wrker wrking thrugh an emplyment intermediary (defined as any cmpany sitting between client and wrker, including emplyment businesses r limited cmpanies) will be deemed emplyed fr tax and NICs purpses, unless that intermediary can demnstrate that the individual is nt subject t (r t the right f) directin, supervisin r cntrl. The business with the direct cntractual relatinship with the end client fr the supply f labur will be liable fr accunting fr incme tax and bth emplyee and emplyer NICs fr all wrkers ultimately supplied t the end client unless they are supplied with fraudulent dcumentatin by clients r ther suppliers that misleads as t the nature f cntrl r the manner in which tax and NICs has been deducted, in which case the businesses supplying such fraudulent dcuments will be liable. Agencies will be able t cntinue t supply wrkers n a self-emplyed basis either directly r thrugh an intermediary prvided they retain n recrd evidence that the individual in questin will nt be subject t (r t the right f) directin, supervisin r cntrl. See sectin 2 fr further infrmatin n Supervisin, Directin and Cntrl. Reprting Requirements: Frm August 2015, agencies will have t submit a quarterly electrnic return t HMRC detailing all payments t all individuals nt therwise accunted fr via the agency s wn RTI submissin. This quarterly return will include details f payments made t self-emplyed wrkers supplied n a direct basis, umbrella PAYE wrkers and PSC wrkers. HMRC are wrking n the detail at the mment. Penalties fr failure t reprt r submitting inaccurate reprts will als cme int frce in The detail f the penalty regime is still t be cnfirmed. See Sectin 3 fr further detail n Reprting Requirements. (2) Offshre Emplyment Intermediaries The changes: Fr the purpses f the new legislatin, an ffshre emplyment intermediary is a business in the labur supply chain that is incrprated utside f the EU r Isle f Man e.g. an umbrella cmpany based in the Channel Islands. Frm 6 April 2014 where a temprary wrker is supplied t a UK-based client thrugh an ffshre emplyment intermediary, the UK agency with the cntractual relatinship with that UK-based client (knwn as Intermediary 1 ) will be liable fr accunting fr UK tax and
4 4 NICs fr that temprary wrker, even if the wrker is emplyed by that ffshre intermediary. There shuld be n financial advantage t a UK agency in supplying a UK-based wrker t a UK-based client via an ffshre intermediary. UK tax and NICs (including emplyer NICs) shuld be paid in full in such circumstances. Reprting requirements: Frm August 2015, Intermediary 1 will have t accunt fr any temprary wrkers emplyed ffshre and nt already accunted fr thrugh the agency s Real Time Infrmatin (RTI) submissin via a quarterly electrnic return t HMRC. Penalties fr failure t reprt r submitting inaccurate reprts will cme int frce in The detail f the penalty regime is still t be cnfirmed. See Sectin 3 fr further detail n Reprting Requirements. The relevant changes will be made t sectins (fr nshre) and (fr ffshre) f the Incme Tax (Pensins and Earnings) Act 2003 (ITEPA) fr tax purpses and the Scial Security (Categrisatin f Earners) Regulatins 1978 fr NICs purpses. Enfrcement: What s clear: Enfrcement will be based n the infrmatin submitted via the quarterly returns (detailed in sectin 3). Where agencies cntinue t reprt high levels f self-emplyed r ffshre wrkers HMRC may well investigate t establish hw genuine thse arrangements are. What s nt clear: HMRC have yet t give an answer n hw they will enfrce against agencies that simply refuse t engage with the reprting requirements but that cntinue t supply wrkers n a self-emplyed basis.
5 5 Anti-avidance - TAAR: HMRC will als intrduce a Targeted Anti-avidance Rule t deter businesses frm finding new ways t avid incme tax and NICs. One example cited in HMRC s respnse dcument is that f emplyment businesses which require all their wrkers t wrk thrugh PSCs t avid the legislatin. In cntrast, the TAAR will nt apply where the PSC is set up fr anther reasn e.g. t avail f the limited liability prtectins ffered by incrpratin Supervisin, directin r cntrl What s clear: Emplyment businesses will need t knw whether temprary wrkers they supply are subject t (r t the right f) supervisin, directin and cntrl by the end user client. Even if the cntract under which the temprary wrker is engaged states that s/he is nt subject t supervisin, directin r cntrl, there is a risk t the supplying agency if, n inspectin by HMRC, it is determined that in reality cntrl des exist. In such circumstances, the amended legislatin will apply i.e. the temprary wrker s pay will be subject t PAYE and NICs, and emplyers NICs will als be due. Individuals simply having t cmply with general site health & safety rules will nt be deemed an indicatr f supervisin, directin r cntrl. What s nt clear: Initial guidance frm HMRC suggests that where an emplyment business has an verarching cntract with a client which states that the temprary wrkers supplied under that cntract are under the supervisin, directin r cntrl f the client, whether fr insurance, health & safety purpses r any ther reasn, this will be sufficient t render all wrkers supplied under that cntract in scpe f this legislatin, unless they fall within ne f the ther exclusins detailed in sectin 4. Hwever HMRC have cnfirmed t REC that where such a clauses exists purely t ensure cmpliance with H&S, this by itself wuld nt render the temprary wrker under supervisin, directin and cntrl. We are seeking further clarificatin regarding the insurance pint. HMRC definitins & guidance HMRC have prduced guidance n cntrl which will be incrprated int the Emplyment Status Manual. 2 That guidance sets ut the fllwing definitins: Supervisin is smene verseeing a persn ding wrk, t ensure that persn is ding the wrk they are required t d and it is being dne crrectly t the required standard. Supervisin can als invlve helping the persn where apprpriate in rder t develp their skills and knwledge. 1 Paras 3.67 t 3.69 inclusive f the respnse. This is prbably new sectin 46A ITEPA we are checking this with HMRC. 2 Available here: visin_directin_r_cntrl_with_supprting_examples.pdf
6 6 Directin is smene making a persn d is/her wrk in a certain way by prviding them with instructins, guidance r advice as t hw the wrk must be dne. Smene prviding directin will ften crdinate the hw the wrk is dne, as it is being undertaken. Cntrl is smene dictating what wrk a persn des and hw they g abut ding that wrk. Cntrl als includes smene having the pwer t mve the persn frm ne jb t anther. The guidance als sets ut 12 scenaris acrss a range f sectrs, including web design, care wrk, cnstructin, a HGV driver, a chemist and a teacher t help emplyment businesses understand hw these definitins will be applied. We wuld appreciate any cmments members may have n HMRC s cntrl guidance s that we may feedback t HMRC. Evidence Requirements What s clear: Frm 6 April 2014, agencies cntinuing t supply wrkers t a client n a selfemplyed basis, either directly r via anther emplyment intermediary, must have in their pwer r pssessin evidence that the wrker is nt subject t (r t the right f) supervisin, directin r cntrl by any persn in relatin t the manner in which the wrker prvides the services. If an agency is unable t prduce satisfactry evidence when requested by HMRC, then HMRC may lk t recver tax and NICs frm the agency. 3 If an agency is supplied with a fraudulent dcument by a client that misleads as t the extent f cntrl the client intends t exercise ver the wrker, the client, nt the agency, will be held liable fr tax and NICs. 4 Likewise, if an agency is prvided with fraudulent dcuments by a subcntracting agency r umbrella cmpany that mislead as t the manner in which tax and NICs has been deducted, the cmpany supplying the fraudulent dcuments will be liable fr any sums wed 5. What s nt clear: HMRC have nt issued definitive guidance n what will cnstitute satisfactry evidence f a lack f directin, supervisin r cntrl. As nted previusly, where HMRC chse t investigate, they will be lking at the reality f cntrl n a case by case basis in a bid t avid new cntractual avidance. It is als unclear what exactly will cnstitute a fraudulent dcument and whether an intentin t deceive n behalf f the party supplying the fraudulent dcument will need t be established fr the agency t avid liability. We are checking this pint with HMRC. 3 Text taken frm draft ESM 2090 at 4 Sectin 44(4)(a) 5 Sectin 44(40(b)
7 7 Please nte that REC cannt cnfirm whether any temprary wrker is r is nt under the supervisin, directin r cntrl f any persn. This will depend n the circumstances f the assignment, the nature f the rle and the senirity f individual cncerned. Ultimately the client shuld cnfirm whether the individual is r is nt under its supervisin, directin r cntrl. If the client insists s/he is nt, members shuld btain this in writing in rder that liability will be transferred t the client if such cnfirmatin is fraudulent. 3. Reprting requirements Bth sets f changes t ITEPA will bring in additinal reprting requirements. HMRC envisage that all data required t cmply with bth the Onshre and Offshre changes will be submitted in a single return. What s clear: Reprting requirements fr bth the Onshre and Offshre changes have been delayed until 2015, with the first reprt due by 5 August 2015, reprting n the perid 6 April July Penalties will be intrduced fr failing t submit reprts r fr submissin f inaccurate infrmatin, but the details f this penalty regime have still t be determined. Reprts will have t cver all payments t individuals nt therwise accunted fr via the agency s RTI submissin. This will include payments t umbrella PAYE wrkers and PSCs despite these wrkers being ut f scpe f this legislatin (further infrmatin n Exclusins can be fund in sectin 4). Please nte that althugh the reprting requirements have been delayed t 2015, members must cmply with the liability prvisins (i.e. t deduct PAYE and NICs) frm 6 April HMRC will be able t g back t this date t reclaim any sums due but nt paid. What s nt clear: HMRC is still cnsidering what infrmatin it will require emplyment businesses/ vendrs t reprt n and hw. In the meantime we set ut belw what we expect emplyment businesses will have t reprt n: With regards t self-emplyed individuals: (1) The name and cntact details f the individual; (2) The cmpany t which they are supplied; (3) The reasn why tax and NICs has nt been accunted fr; and (4) The grss sum paid t the individual. With regards t PSCs: (1) the name f the PSC the temprary wrker wrked thrugh; (2) the name f the temprary wrker; and (3) the grss sum paid t the PSC.
8 8 With regards t umbrella PAYE wrkers: (1) The name f all wrkers supplied via the umbrella cmpany; (2) The name f the umbrella cmpany; and (3) The grss sum paid t the umbrella cmpany. With regards t Offshre wrkers, we expect Intermediary 1 will have t reprt n: (1) The name and cntact details f ffshre wrkers; (2) The name and cntact details f the ffshre emplyer; (3) Infrmatin abut the manner in which they are engaged and paid; and (4) Reasns why incme tax and NICs has nt been deducted by Intermediary Exclusins frm changes (1) Onshre Emplyment Intermediaries The Onshre Emplyment Intermediaries legislatin will nt apply in the fllwing circumstances: Fr incme tax purpses, if the remuneratin the wrker receives in cnsequence f prviding the services is therwise chargeable as emplyment incme, r When the wrker is legitimately self-emplyed (i.e nt subject t supervisin, directin r cntrl), r if the wrker prvides their services whlly in their wn hme, r if the wrker prvides their services whlly at premises which are nt cntrlled r managed by the client, unless the wrker is required t d s at thse premises because f the nature f the services and wrk being prvided t the client, r if the wrker prvides their services as an actr, singer, musician r ther entertainer r as a fashin, phtgraphic r artist s mdel. The legislatin is nt intended t apply t genuine PSC arrangements, where HMRC is satisfied revenue extracted frm PSCs is taxed apprpriately already either as emplyment incme in the frm f a salary, r via dividend. Payments t PSCs will still have t be reprted frm April Further infrmatin n PSCs can be fund in sectin 5. (2) Offshre Emplyment Intermediaries Oil & Gas wrkers separate prvisins apply t thse wrking in the il and gas sectr. These will be cvered in a separate briefing.
9 9 5. Hw the changes affect different engagement mdels Direct PAYE engagement by emplyment business n change required Liability fr UK tax & NICs End User Client Emplyment Business Temprary Wrker Emplyment businesses can engage temprary wrkers either (1) n cntracts fr services r (2) n cntracts f emplyment. In bth f these scenaris, the emplyment business will be respnsible fr deductin f PAYE and NICs, and fr payment f emplyer NICs. REC has prduced mdel cntracts fr bth scenaris, tgether with partner client terms. These cntracts acknwledge that the temprary wrker wrks under the supervisin, directin and cntrl f the end user client. The temprary wrker will als be an agency wrker fr the purpses f the Agency Wrker Regulatins 2010 (AWR), and subject t meeting the relevant criteria, may als be entitled t be aut-enrlled fr a pensin. In bth scenaris, the emplyment business deducts PAYE and NICs frm the temprary wrker s pay and pays secndary (i.e. emplyers ) NICs. The emplyment business als reprts n payments made t the temprary wrker via Real Time Infrmatin (RTI). If yu already engage a temprary wrker in this manner, yu d nt need t change yur cntracts r prcesses. See REC mdel cntracts: Cntract fr services Cntract 3 (client terms) and 4 (temprary wrker terms). Cntract f services AWR Regulatin 10 (aka Swedish Dergatin r Pay between assignments cntract) cntracts 13 (client terms) and 14 (temprary wrker terms) Zer hurs cntract cntracts 15 (client terms) and 16 (temprary wrker terms).
10 10 Engagement via an Onshre PAYE umbrella n change in liability, new reprting requirement Reprting Requirement Overarching cntract f Emplyment End User Client Emplyment Business Umbrella Temprary Wrker Frm April 2015, EB must reprt n all payments t Umbrella wrkers When supplying wrkers via an Onshre PAYE umbrella, thse wrkers shuld be engaged n an verarching cntract f emplyment whereby the umbrella cmpany assumes all emplyer bligatins, including the bligatin t deduct PAYE and NICs, as well as payment f emplyer NICs. Such an arrangement will satisfy the new Onshre Emplyment Intermediaries requirements, prvided the agency ensures that the umbrella cmpanies with which it engages d deduct and pay UK tax and NICs apprpriately. Umbrella Best Practice When engaging with an Onshre PAYE Umbrella, REC recmmends that members: Request and review the cntract between the umbrella cmpany and the temprary wrker t establish: whether it is an AWR Regulatin 10 cntract r anther cntract entitling the temprary wrker t equal treatment under AWR; whether the umbrella is meeting its tax bligatins, as well as ther bligatins relating t immigratin law, AWR and statutry entitlements such as hliday pay and SSP; Request assurances frm the umbrella cmpany that it perates any travel and subsistence scheme in cmpliance with HMRC guidance; 6 Establish whether the wrker has pted ut f the Cnduct Regulatins r nt s that the crrect terms f business can be issued t bth the end user client and the umbrella cmpany. If perating in the GLA regulated sectr, ensure that the umbrella has a valid GLA licence. Engagement via an Offshre PAYE Umbrella While the changes which take effect frm 6 April 2014 will remve much f the value f engaging with ffshre intermediaries when supplying UK-based wrkers, the mdel is still a valid prvided UK tax and NICs is accunted fr. Offshre intermediaries are als still a viable ptin when supplying internatinally mbile wrkers. REC advice is t nt engage with an ffshre intermediary unless yu have had specific detailed advice as t the benefits and yur ptential liabilities f ding s. If, fr example, an agency supplies 6 We believe that HMRC will review travel and subsistence schemes in 2014.
11 11 a teacher t wrk in a UK schl r a nurse t wrk in a UK hspital, there is shuld be n financial advantage fr them t wrk thrugh an ffshre cmpany. In cntrast, if an agency supplies internatinally mbile wrkers wh wrk fr verseas clients, there may be a valid reasn fr them t wrk thrugh an verseas business. Emplyment businesses shuld be aware that master/neutral vendrs may in future either cntractually prhibit the use f ffshre intermediaries, r seek indemnities frm emplyment businesses further dwn their supply chains, r bth. Offshre Umbrella: Emplyment business has cntract with the end client Liability fr UK tax & NICs End User Client Emplyment Business Offshre Umbrella UK-based Temprary Wrker Intermediary 1 Frm April 2015, EB must reprt n all payments t wrkers engaged ffshre Offshre Umbrella: Master/ Neutral vendr has cntract with the end client Liability fr UK tax & NICs + Reprting Requirement End User Client Master/Neutral Vendr Emplyment Business Offshre Umbrella UK-based Temprary Wrker Intermediary 1 Must reprt n all payments t wrkers engaged ffshre Separate arrangements have been put in place fr the il and gas sectr which we will deal with in separate guidance. REC mdel cntracts: Cntracts 5 (client terms) and 6 (limited cmpany terms) inside IR35, pted ut f the Cnduct Regulatins. Cntracts 7 (client terms) and 8 (limited cmpany terms) inside IR35, nt pted ut f the Cnduct Regulatins.
12 12 Engagement via persnal service cmpanies Reprting Requirement Liability fr UK tax & NICs End User Client Emplyment Business Persnal Service Cmpany Temprary Wrker (Directr r Sharehlder) Frm April 2015, EB must reprt all payments t PSCs (r payment via dividend) Emplyment businesses will nt be liable fr tax and NICs n payments made t the PSC unless all f the fllwing criteria apply: 1. the PSC wrker persnally prvides services t anther persn as a cnsequence f a cntract between that persn and a third persn; 2. the manner in which the PSC wrker prvides the services is subject t (r t the right f) supervisin, directin r cntrl by any persn; 3. remuneratin is received by the wrker in cnsequence f prviding the services (i.e. is nt paid as dividends); 7 and 4. that remuneratin des nt cnstitute emplyment incme apart frm under the agency legislatin (i.e. is nt paid as a salary already subject t PAYE and NICs). Incme can nly be permanently extracted frm a PSC in the frm f dividends r salary. Therefre, if the remuneratin is received in cnsequence f the PSC wrker prviding the services, it wuld have t be in the frm f salary, which wuld cnstitute emplyment incme subject t PAYE and NICs, thus nt meeting criteria 4. If the remuneratin is received as dividend, it wuld nt be in cnsequence f prviding the services but the sharehlding in the PSC, thus nt meeting criteria 3. Even if the temprary wrker is subject t (r t the right f) supervisin, directin r cntrl by the end client, if s/he is paid via dividend r via salary by the PSC, then the PSC remains liable fr all relevant deductins and tax. Definitin f PSC There is n statutry definitin f a PSC thugh HMRC have defined it in their cnsultatin and respnse dcuments as a small limited cmpany thrugh which an wner/directr prvides their wn persnal services HMRC s respnse states that genuine dividends wuld nt nrmally be cnsidered t be remuneratin fr the purpses f the agency legislatin. Hwever in the case f avidance there may be instances where HMRC will argue that these payments are remuneratin either as general earnings r as remuneratin fr the purpses f the agency legislatin.
13 13 Due diligence Emplyment businesses will need t d apprpriate due diligence t ensure that the limited cmpany they have engaged with is a PSC. Recmmended due diligence is as fllws: (1) Check the cmpany has been prperly incrprated e.g. by checking Cmpanies Huse; (2) Ensure the individual(s) supplied by the cmpany is/are wners/directrs and sharehlders f the cmpany; (3) Cnfirm in writing that the PSC will either pay the individual supplied via dividend r salary. This will be required t benefit frm the transfer f liability prvisin set ut in sectin 44(4)(b); (4) Check if the cmpany is VAT registered r nt (thugh bear in mind it will nly have t be VAT registered if the VAT threshld will be met). Risks f engaging with PSCs Agencies must be mindful that PSCs, thugh in all likelihd ut f scpe f the Onshre legislatin, will still have t ensure they are nt caught by the Managed Service Cmpany legislatin r IR35. Agencies shuld be wary f PSC slutins that are mass-marketed t existing self-emplyed r PAYE wrkers there is a high risk HMRC culd deem these disguised managed services. Agencies shuld als be mindful f the prpsed Targeted Anti-Avidance Rule that HMRC will use t cmbat avidance tactics like the frced migratin f wrkers int PSCs. REC mdel cntract: Individuals wrking thrugh PSCs are mre likely (thugh nt guaranteed) t be genuinely selfemplyed and utside IR35. Hwever yu must be sure f an individual s status befre yu issue cntracts. Cntracts 9 (client terms) and 10 (limited cmpany terms) utside IR35, pted ut f the Cnduct Regulatins. Cntracts 11 (client terms) and 12 (limited cmpany terms) utside IR35, nt pted ut f the Cnduct Regulatins. 8 Page 20, HMRC Onshre emplyment intermediaries: false self-emplyment: A summary f respnses 13 March We are currently checking the psitin regarding limited liability partnerships (LLPs). Further tax changes affecting LLPs als cme int effect n 6 April 2014.
14 14 Engagement n a self-emplyed basis Engaging with sle traders Definite Reprting Requirement End User Client Emplyment Business Sle Trader Ptential Liability fr UK tax & NICs Individuals may claim t be genuinely self-emplyed thugh they have nt incrprated a limited cmpany. They may indeed be genuinely self-emplyed and therefre respnsible fr their wn tax and NICs. Hwever, in the absence f a limited cmpany (r ther crprate entity) shuld the individual nt pay the apprpriate tax and NICs, HMRC culd pursue the emplyment business if it deems the individual shuld have been deducted PAYE and NICs. Equally, shuld the individual wrk under (r be subject t the right f) supervisin, directin r cntrl, the emplyment business shuld deduct PAYE and NICs. Fr this reasn REC has nt prduced mdel cntracts fr Frm April 2015 must reprt n all engagement with sle traders. payments t self-emplyed individuals Engaging via CIS intermediaries Ultimate liability fr UK tax & NICs Reprting Requirement End User Client Emplyment Business Frm April 2015, EB must reprt n all payments t intermediaries CIS Intermediary Frm April 2014, must evidence a lack f cntrl fr all individuals paid self-emplyed Selfemplyed perative It will be pssible fr emplyment businesses t cntinue t pay individuals via CIS intermediaries prvided thse individuals are nt subject t (r t the right f) the supervisin, directin r cntrl by the end user client, and the supplying agency can evidence this. If the emplyment business des nt have sufficient evidence, it will be liable fr the deductins tgether with payment f emplyers NICs. Shuld the client prvide false infrmatin regarding supervisin, directin and cntrl, the
15 15 liability will transfer t the client. 10 We recmmend that members review HMRC s guidance n supervisin, directin and cntrl fr further advice. The Gvernment cnsiders that the cnstructin sectr is the sectr with the largest false selfemplyment prblem and we expect HMRC t fcus enfrcement effrts n this sectr frm an early stage. Members shuld be aware and shuld ensure that their candidates are aware that having a Unique Tax Reference number (UTR) des nt by itself make a cnstructin wrker genuinely self-emplyed and des nt autmatically mean that s/he shuld be paid via CIS. REC mdel cntracts: We anticipate that where members recgnise that individuals shuld n lnger be paid via CIS they will either (a) engage them directly n a PAYE basis, (b) engage them via a PAYE umbrella r (c) engage them via a PSC. Members must be satisfied that an individual des/will nt be wrking under the cntrl f the end user client befre they can supply them under CIS, in which case members can use mdel cntracts 9 t 12 identified at sectin 4 abve. These cntracts have nt been drafted specifically fr the cnstructin sectr and will need t be amended t take int accunt cnstructin related health and safety issues, lengthier supply chains and sub-cntracting arrangements. REC legal business partners, Brabners, can assist yu at discunted rates New sectin 44(4)(a) ITEPA 11 Fr details see
16 16 Summary f REC cntracts t use Please read the guidance ntes t each cntract t ensure that yu use the apprpriate cntract. Supply mdel Engagement by the emplyment business (EB) Client terms Temprary wrker terms Liability t deduct PAYE and NICs Reprting requirements Direct PAYE engagement 3 4 EB As nw via RTI. Emplyed n an AWR Regulatin 10 cntract EB As nw via RTI. Emplyed n a Zer hurs cntract EB As nw via RTI. Engagement via a limited cmpany Wrking inside IR35 (i.e. under the supervisin, directin and cntrl f the client), nt pted ut f the Cnduct Regulatins Wrking inside IR35 (i.e. under the supervisin, directin and cntrl f the client), pted ut f the Cnduct Regulatins Wrking utside IR35 (i.e. nt under the supervisin, directin and cntrl f the client), nt pted ut f the Cnduct Regulatins Wrking utside IR35 (i.e. nt under the supervisin, directin and cntrl f the client), pted ut f the Cnduct Regulatins (mre likely t a PSC situatin) The limited cmpany if UK based. Intermediary 1 if an ffshre limited cmpany 9 10 The limited cmpany The limited cmpany The limited cmpany via RTI if UK based. Intermediary 1 if an ffshre limited cmpany The limited cmpany via RTI. The limited cmpany via RTI. Wrking as a Master/ neutral vendr Terms with secnd tier suppliers The EB r umbrella cmpany where they are UK based. The master/ neutral vendr where the temprary wrker wrks thrugh an ffshre intermediary This dcument has been created fr REC Crprate Members fr infrmatin nly. It is nt a substitute fr legal advice n related matters and issues that arise and shuld nt be taken as prviding specific legal advice n any f the tpics discussed. REC All rights reserved: members may reprduce and stre this dcument fr their wn internal purpses nly. They may nt reprduce, stre r transmit it in any frm r by any means, electrnic, mechanical, phtcpying, recrding r therwise, t any third parties withut the written permissin f the REC.
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