Agreements, receipts for cancelling or assigning

Anti-avoidance

Arrangements taking form of contract

Autumn Statement 2013

Effect where section does apply

False self employment

Fraudulent documents

Onshore agencies

Charge to tax

Construction industry, repayment of tax wrongly paid

Construction workers, PAYE

Deemed employed earners

Deemed secondary contributors

Generally

Host employer rule

Deeming provisions in legislation, proper construction and application

Employment income

Arrangements with agencies

Excluded services, meaning

Generally

PAYE

Transitional provisions

Unincorporated bodies

Entertainers' fees

Entertainers, agency fees

Generally

Intermediaries

Locum, deduction of travelling expenses

National Insurance contributions

National living wage

National minimum wage

Non-resident companies, meaning of regular agent

Non-residents carrying on a trade through branch or agency

PAYE

Payroll deduction schemes

Permanent establishment

Personal service/services, consultant's right of substitution

Service companies

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

Workers

Demonstrators and merchandisers

Generally

PAYE

Subcontractors in the construction industry

Workers employment income