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Onshore intermediaries guidance added to employment status manual

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HMRC has incorporated guidance on ‘supervision, direction or control’ for the purposes of the revised agency legislation, which has effect from 6 April 2014, into its Employment status manual at ESM2029 onwards. This follows the draft version published in March. The guidance stresses that HMRC bases its understanding of what constitutes ‘supervision, direction and control’ for the purposes of employment status on the findings of the courts. The guidance refers to and quotes from the key decisions – Ready Mixed Concrete [1968] 2 QB 497; Autoclenz [2009] EWCA Civ 1046; Talentcore [2011] UKUT 423; and Serpol [2011] UKFTT 174 – and applies those to the agency legislation. The guidance also contains fictional examples which illustrate the tests and cover a wide range of occupations.

Issue: 1215
Categories: News , Employment taxes