The introduction of the “Onshore intermediaries legislation” has resulted in a change in the tax rules for employment agencies supplying workers.

These rules now mean that agencies cannot allow their workers to operate under a self-employed status if the terms of their contract mean that they are subject to either Supervision, Direction or Control (SDC). This is because, if the worker is subject to SDC, then all income from the engagement in question must be subject to PAYE National Insurance Contributions. It is the agency/intermediary’s responsibility to make sure that these required deductions are made. However, if it can be shown that SDC does not apply, then the new rules do not apply and self-employment is OK.

To find out whether you are affected by this legislation, please complete the questionnaire below. When you have completed and submitted this set of 14 simple questions, the results and recommendation will be emailed to you and if applicable your agency, together with some explanatory notes and guidance on next steps.

Providing your answers reflect the actual working practice of the assignment then the results will also reflect the working status and can be relied upon. Should HMRC investigate and determine that the working practice did not reflect the answers given then no recourse can be made to us or our professional advisors.