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HMRC research report on intermediaries legislation

printer Mail

HMRC has published a research report to understand the implications for employers and engagers if responsibility for operating the intermediaries legislation were shifted to them, rather than the intermediary. The research was designed and carried out between September and November 2015. This followed a consultation between July and September 2015 to explore possible reform of the rules.

The report concluded that potential changes were not supported by businesses overall. Businesses value temporary staff for the flexibility and skills they provide. The option of shifting the responsibility for applying the intermediaries legislation was seen as undermining their business and the relationship with self-employed workers. Businesses saw the changes as being potentially costly, burdensome and constraining. This concern was shared even by those who rarely used personal service companies. See

Issue: 1317
Categories: News