Agencies and agency workers
Agency contract (defined)
Agreements, receipts for cancelling or assigning
And employment status
Anti-avoidance
Arrangements taking form of contract
Autumn Statement 2013
Effect where section does apply
False self employment
Fraudulent documents
Onshore agencies
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
Charge to tax
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
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
Exemptions for accountants and employment agencies
FA 2014 changes (overview)
Fraudulent documentation
Generally
Intermediaries
IR35, priority of agency rules over
Job specifications
Key points
Locum, deduction of travelling expenses
Multiple intermediaries
National Insurance contributions
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
Personal service/services, consultant's right of substitution
Practicalities
Provision of people or services
Quarterly reports
Regulatory environment
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