– see also Intermediaries

Appeals

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500

Associate, meaning

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500

Associated companies

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500

Construction industry

Commentary – Tax Reporter ¶283-350 ; Tax Reporter ¶408-150

Deemed payments/attributable earnings

Allowable deductions

Commentary – Tax Reporter ¶214-250 ; Tax Reporter ¶708-060

Consequences for the intermediary

Commentary – Tax Reporter ¶407-850

Consequences for the worker

Commentary – Tax Reporter ¶407-800

Generally

Commentary – Tax Reporter ¶407-750
HMRC Guidance – ESM3163

Relevant event

Commentary – Tax Reporter ¶407-950

Distributions by intermediary

Commentary – Tax Reporter ¶408-000

Double taxation prevention

Commentary – Tax Reporter ¶408-000

Generally

Commentary – Tax Reporter ¶400-070

Holiday for new businesses, disapplication

Legislation/Regulatory – NICA2011 s. 6(5)

IR35 rules

Construction industry

Commentary – Tax Reporter ¶408-150

Generally

Commentary – Tax Reporter ¶407-600

Multiple intermediaries

Generally

Commentary – Tax Reporter ¶408-000

Joint and several liability

Commentary – Tax Reporter ¶408-100

Nature of the contract, determination

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500

Non-UK residents

Commentary – Tax Reporter ¶408-050

Partnerships

Commentary – Tax Reporter ¶214-250 ; Tax Reporter ¶407-700 ; Tax Reporter ¶407-900
HMRC Guidance – ESM0500

PAYE

Commentary – Tax Reporter ¶407-850

Relevant engagement

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500

Scope of legislation

Commentary – Tax Reporter ¶407-700
HMRC Guidance – ESM0500