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