– see also Agents; Employment agencies

Agency contract (defined)

Commentary – Kirk on Employment Status 8.17

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)

And employment status

Commentary – Kirk on Employment Status 8.2

Anti-avoidance

Commentary – Quick Overview ¶9530 ; Kirk on Employment Status 8.5

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 – Quick Overview ¶9530

False self employment

Commentary – Quick Overview ¶9530

Fraudulent documents

Commentary – Quick Overview ¶9530

Onshore agencies

Commentary – Quick Overview ¶9530

Cases: against employment by the agency

Commentary – Kirk on Employment Status 8.10

Cases: against employment by the client

Commentary – Kirk on Employment Status 8.14

Cases: confirmed as agency workers

Commentary – Kirk on Employment Status 8.11

Cases: for employment by the agency

Commentary – Kirk on Employment Status 8.9

Cases: for employment by the client

Commentary – Kirk on Employment Status 8.13

Cases: not agency workers

Commentary – Kirk on Employment Status 8.12

Chain of

Commentary – Kirk on Employment Status 8.8

Charge to tax

Commentary – Quick Overview ¶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

Contractors (distinguished)

Commentary – Kirk on Employment Status 8.8

Control

Commentary – Kirk on Employment Status 8.5

Deemed employed earners

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

Deemed secondary contributors

Generally

Commentary – Tax Reporter ¶1003-100
HMRC Guidance – NIM33700

Host employer rule

Commentary – Tax Reporter ¶1003-100
HMRC Guidance – NIM33700

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

Dividend income

Commentary – Kirk on Employment Status 8.5

Employment by the agency

Commentary – Kirk on Employment Status 8.4 ; Kirk on Employment Status 8.9

Employment by the client

Commentary – Kirk on Employment Status 8.3

Employment income

Arrangements with agencies

Legislation/Regulatory – ITEPA2003 s. 45
HMRC Guidance – CH28490 ; CH28510 ; EIM32650A ; 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 ; EIM00513 ; EIM11815 ; EIM32130 ; ESM10003A ; ESM2008 ; ESM2011 ; ESM2022 ; ESM2024 ; ESM2031 ; ESM2036 ; ESM2037 ; ESM2038 ; ESM2039 ; ESM2041 ; ESM2044 ; ESM2046 ; 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 ; EIM11818 ; EIM11819 ; ESM2039

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 ; ESM4123 ; TCM0118040

Entertainers, agency fees

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

Exemptions for accountants and employment agencies

Commentary – Kirk on Employment Status 8.2

FA 2014 changes (overview)

Commentary – Kirk on Employment Status 8.5

Fraudulent documentation

Commentary – Kirk on Employment Status 8.5

Generally

Commentary – Tax Reporter ¶1021-750 ; Kirk on Employment Status 8.1
Legislation/Regulatory – SI 1978/1689 reg. 5, Sch. 3
HMRC Guidance – ESM2005

Intermediaries

– see Intermediaries

IR35, priority of agency rules over

Commentary – Kirk on Employment Status 9.2.2

Job specifications

Commentary – Kirk on Employment Status 8.5

Key points

Commentary – Kirk on Employment Status 8.18

Locum, deduction of travelling expenses

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

Multiple intermediaries

Commentary – Kirk on Employment Status 8.5

National Insurance contributions

Commentary – Quick Overview ¶12145 ; Quick Overview ¶12160

National living wage

Commentary – Tax Reporter ¶1001-200

National minimum wage

Commentary – Tax Reporter ¶1001-200

NIC

Commentary – Kirk on Employment Status 8.6

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

Overseas agencies

Commentary – Kirk on Employment Status 8.7

PAYE

Commentary – Quick Overview ¶9530 ; Kirk on Employment Status 8.5

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

Practicalities

Commentary – Kirk on Employment Status 8.17

Provision of people or services

Commentary – Kirk on Employment Status 8.8

Quarterly reports

Commentary – Kirk on Employment Status 8.5

Regulatory environment

Commentary – Kirk on Employment Status 8.5

Service companies

– see Intermediaries

Supervision, direction and control

Commentary – Kirk on Employment Status 8.5

Trade carried on through

– see Non-residents trading via UK branch or agency

Travel and subsistence

Generally

Commentary – Tax Reporter ¶1021-750
HMRC Guidance – ESM2005

Workers engaged by umbrella businesses post-6 April 2016

Commentary – Tax Reporter ¶1021-750
HMRC Guidance – ESM2005

Workers engaged by umbrella businesses pre-6 April 2016

Commentary – Tax Reporter ¶1021-750
HMRC Guidance – ESM2005

Workers supplied to public sector post-6 April 2017

Commentary – Tax Reporter ¶1021-750
HMRC Guidance – ESM2005

Umbrella companies and over-arching contracts

Commentary – Kirk on Employment Status 8.15

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 ¶407-740

Workers employment income

Commentary – Schwarz on Tax Treaties ¶19-200