Agencies and agency workers
Agency contract (defined)
Agreements, receipts for cancelling or assigning
And employment status
Anti-avoidance
Appropriate government and governmental
Arrangements taking form of contract
Business profits
Capital gains
Cases: against employment by the agency
Cases: against employment by the client
Cases: confirmed as agency workers
Cases: for employment by the agency
Cases: for employment by the client
Cases: not agency workers
Chain of
Construction industry, repayment of tax wrongly paid
Construction workers, PAYE
Contractors (distinguished)
Control
Deemed employed earners
Deemed secondary contributors
Generally
Host employer rule
Deeming provisions in legislation, proper construction and application
Definition of
Dividend income
Employment by the agency
Employment by the client
Employment income
Arrangements with agencies
Excluded services, meaning
Generally
PAYE
Transitional provisions
Unincorporated bodies
Entertainers' fees
Entertainers, agency fees
Exchange agency agreement
Exemptions for accountants and employment agencies
FA 2014 changes (overview)
Foreign state
Fraudulent documentation
Generally
Intermediaries
IR35, priority of agency rules over
Job specifications
Key points
Locum, deduction of travelling expenses
Multiple intermediaries
National living wage
National minimum wage
NIC
Non-resident companies, meaning of regular agent
Non-residents carrying on a trade through branch or agency
Overseas agencies
PAYE
Payroll deduction schemes
Permanent establishment
Attribution of profits of
Authority of persons
Concepts
Contractual relationships
Dependent agent
Different approaches
Habitual exercise of the authority
HMRC view
Meaning
Non-resident trading
Operation of agency
Requirements
Scope and nature of the authority
Personal service/services, consultant's right of substitution
Practicalities
Provision of people or services
Quarterly reports
Regulatory environment
Rule
Service companies
Supervision, direction and control
Trade carried on through
Travel and subsistence
Generally
Workers engaged by umbrella businesses post-6 April 2016
Workers engaged by umbrella businesses pre-6 April 2016
Workers supplied to public sector post-6 April 2017
Umbrella companies and over-arching contracts
Workers
Demonstrators and merchandisers
Generally
PAYE
Subcontractors in the construction industry
Workers employment income