With modern working practices, the situation can easily arise where it is clear that there are agencies in the chain between the worker and client, but where it is not clear who the client is and, in consequence, which intermediary is responsible for operating PAYE. In the author’s view the question to ask here is: ‘Who is the worker actually working for?’

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.