(Source: MSI Global Alliance Ltd) In this article, Nick Bustin from MSI's accounting member firm haysmacintyre, discusses the new reporting obligations that were introduced in the UK under the 'Employment Intermediaries' legislation. Purpose of the legislation The legislation requires an intermediary to provide HMRC with details of any workers it supplies to clients where PAYE is not being applied to the payments made to the worker. The main target of the legislation was intended to be employment and placement agencies. The unintended target of the legislation It is now...
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