Onshore employment intermediaries: false self-employment: summary of responses

Document type
Discussion paper
Corporate author(s)
Great Britain. HM Revenue & Customs
Publisher
HMRC
Date of publication
13 March 2014
Subject(s)
Employment
Collection
Social welfare
Material type
Reports

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The Government has been clear in its commitment to reduce tax avoidance and support enterprise and those who choose to work for themselves. The Government believes that the tax system should continue to recognise the additional risk taken on by someone who is genuinely self-employed. However, there is increasing evidence that some companies and Employment Businesses are using employment intermediaries to disguise the employment of their workers by treating them as self-employed; primarily to avoid employer National Insurance and reduce the other costs and responsibilities associated with employment. HMRC received over 100 responses from a wide spectrum of stakeholders to its consultation on cracking down on this practice. The Government is very grateful to the many businesses, representative and professional bodies and other organisations who engaged with the consultation process. The feedback has been invaluable to the Government,

The majority of respondents were supportive of the Government’s objective to stop tax avoidance in this area. in fact, some thought the legislation did not go far enough in terms of addressing future issues. However others had some concerns about the detail of the proposals. A brief summary of these and the Government’s proposed response are set out below.

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