– see also Agents; Employment agencies

Agreements, receipts for cancelling or assigning

Commentary – Tax Reporter ¶220-250 ; Tax Reporter ¶708-660
Case Law – (1) CHIBBETT (H.M. INSPECTOR OF TAXES) v. JOSEPH ROBINSON AND SONS. (2) THE COMMISSIONERS OF INLAND REVENUE v. JOSEPH ROBINSON AND SONS. ; Anglo-French Exploration Co., Ltd. v. Clayson (H.M. Inspector of Taxes) ; BARR, CROMBIE & CO., LTD. v. COMMISSIONERS OF INLAND REVENUE ; Commissioners of Inland Revenue v. David C. MacDonald & Co. ; Commissioners of Inland Revenue v. Fleming & Co. (Machinery), Ltd. ; Elson (H.M. Inspector of Taxes) v. James G. Johnston, Ltd. ; KELSALL PARSONS & CO. v. COMMISSIONERS ON INLAND REVENUE ; Sabine (H.M. Inspector of Taxes) v. Lookers, Ltd. ; Wiseburgh v. Domville (H.M. Inspector of Taxes)

Anti-avoidance

Commentary – Essential Tax Companion ¶9530

Arrangements taking form of contract

Case Law – FS Consulting Ltd v McCaul (HMIT) (2002) Sp C 305

Autumn Statement 2013

Effect where section does apply

Commentary – Essential Tax Companion ¶9530

False self employment

Commentary – Essential Tax Companion ¶9530

Fraudulent documents

Commentary – Essential Tax Companion ¶9530

Onshore agencies

Commentary – Essential Tax Companion ¶9530

Charge to tax

Commentary – Essential Tax Companion ¶9530

Construction industry, repayment of tax wrongly paid

Case Law – Hudson Contract Services Ltd v Revenue and Customs Commissioners. [2008] BTC 401

Construction workers, PAYE

Legislation/Regulatory – FA98 s. 55(3), 56
HMRC Guidance – CISR16270

Deemed employed earners

Commentary – Tax Reporter ¶1003-075
HMRC Guidance – ESM2005 ; ESM2037 ; ESM2055

Deemed secondary contributors

Generally

Commentary – Tax Reporter ¶1003-100

Host employer rule

Commentary – Tax Reporter ¶1003-100

Deeming provisions in legislation, proper construction and application

Case Law – Revenue and Customs Commissioners v Talentcore Ltd (t/a Team Spirits). [2011] BTC 1,869

Employment income

Arrangements with agencies

Legislation/Regulatory – ITEPA2003 s. 45
HMRC Guidance – CH28490 ; CH28510 ; ESM2009

Excluded services, meaning

Legislation/Regulatory – ITEPA2003 s. 47(2)
HMRC Guidance – ESM2012 ; ESM2130

Generally

Legislation/Regulatory – ITEPA2003 s. 44
HMRC Guidance – BIM62651 ; CH28490 ; CH28510 ; CIRD84000 ; CIRD84100 ; COG906025 ; EIM11815 ; EIM32130 ; ESM2008 ; ESM2022 ; ESM2024 ; ESM2036 ; ESM2037 ; ESM2039 ; ESM2041 ; ESM2055 ; ESM2057 ; ESM2058 ; ESM2059 ; ESM2060 ; ESM2061 ; ESM2062 ; ESM2063 ; ESM2064 ; ESM2065 ; ESM2066 ; ESM2067 ; ESM2068 ; ESM2100 ; ESM4020 ; ESM7315

PAYE

Legislation/Regulatory – ITEPA2003 s. 688 ; SI 2003/2682 reg. 10
HMRC Guidance – EIM11815 ; EIM11819

Transitional provisions

Legislation/Regulatory – ITEPA2003 Sch. 7, para. 13, 14

Unincorporated bodies

Legislation/Regulatory – ITEPA2003 s. 46
HMRC Guidance – ESM2010

Entertainers' fees

Legislation/Regulatory – ITEPA2003 s. 352
HMRC Guidance – EIM31611 ; EIM62800 ; EIM62810 ; TCM0118040

Entertainers, agency fees

Commentary – Tax Reporter ¶486-800
HMRC Guidance – EIM62800
Case Law – Madeley & Anor v. R & C Commrs

Generally

Commentary – Tax Reporter ¶1021-750
Legislation/Regulatory – SI 1978/1689 reg. 5, Sch. 3

Intermediaries

– see Intermediaries

Locum, deduction of travelling expenses

Case Law – Bhadra v. Ellam (H.M. Inspector of Taxes). [1988] BTC 25

National Insurance contributions

Commentary – Essential Tax Companion ¶12145 ; Essential Tax Companion ¶12160

National living wage

Commentary – Tax Reporter ¶1001-200

National minimum wage

Commentary – Tax Reporter ¶1001-200

Non-resident companies, meaning of regular agent

Case Law – Willson v. Hooker (HM Inspector of Taxes). [1995] BTC 461

Non-residents carrying on a trade through branch or agency

– see Non-residents with UK branch or agency

PAYE

Commentary – Essential Tax Companion ¶9530

Payroll deduction schemes

– see Payroll deduction scheme

Permanent establishment

Commentary – Schwarz on Tax Treaties ¶15-050 ; Schwarz on Tax Treaties ¶15-400

Personal service/services, consultant's right of substitution

Case Law – Revenue and Customs Commissioners v Talentcore Ltd (t/a Team Spirits). [2011] BTC 1,869

Service companies

– see Intermediaries

Trade carried on through

– see Non-residents trading via UK branch or agency

Travel and subsistence

Generally

Commentary – Tax Reporter ¶1021-750

Workers engaged by umbrella businesses post-6 April 2016

Commentary – Tax Reporter ¶1021-750

Workers engaged by umbrella businesses pre-6 April 2016

Commentary – Tax Reporter ¶1021-750

Workers supplied to public sector post-6 April 2017

Commentary – Tax Reporter ¶1021-750

Workers

Demonstrators and merchandisers

Commentary – Tax Reporter ¶486-050
HMRC Guidance – ESM4025

Generally

Commentary – Tax Reporter ¶407-500
HMRC Guidance – ESM2005

PAYE

Commentary – Tax Reporter ¶493-210 ; Tax Reporter ¶496-410

Subcontractors in the construction industry

Commentary – Tax Reporter ¶202-500 ; Tax Reporter ¶408-150

Workers employment income

Commentary – Schwarz on Tax Treaties ¶19-200