The Contributions Regulations provide rules to determine who makes the payment of contributions where a direction is issued under ITEPA 2003, s. 691 (PAYE: mobile UK workforce). This is an anti-avoidance provision aimed at situations where:

an employer (known as the ‘contractor’ in s. 691 and the ‘immediate employer’ in Contributions Regulations, Sch. 4, para. 3 – the person who actually enters into the employment contract) supplies workers to …

another business (known as the ‘relevant person’ in s. 691 and the ‘principal employer’ in Contributions Regulations, Sch. 4, para. 3) …

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