Offshore employment intermediaries - CIOT comments

By Technical Team on 15 Oct 2013

CIOT comments, sent to HMRC 12 August 2013, regarding the consultation on Offshore Employment Intermediaries.

At Budget 2013 the Chancellor announced the Government would consult on proposals to strengthen obligations to ensure the correct income tax and NICs are paid by offshore employment intermediaries. This consultation sets out the Government’s plans to create an income tax and NICs charge on offshore intermediaries employing workers in the UK and if the employer fails to pay, moving this charge to an onshore engager of the labour, in specified circumstances. The second part of the consultation relates to requirements to keep records and file returns with HMRC.

The consultation seeks views on the detailed design, operation and impacts of these proposals with the intention that the new policy comes into effect from April 2014.
CIOT comments, along with the condoc, and HMRC's summary of responses are available below in Adobe (PDF) format.

Technical Team
15 October 2013

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