How to determine if key personnel identified under contracts may fall within the scope of the Intermediaries Legislation for the purpose of payment of tax and National Insurance Contributions.
They are providing the service directly to the Client(s) as a self-employed contractor, sole trader, freelancer, or consultant and pay themselves through their own limited company or partnership or have a material interest in that company;
They are supplying the workers through an Agency or Managed Service Company, and all workers are included on payroll or paid through an umbrella company. If so, they will be required to provide details of how payments are made in compliance with PAYE and the IR35 rules (or state N/A)
Where they are NOT supplying the workers through an Agency or Managed Service Company,they will be required to explain how payments will be made to workers from 6 April 2017 to comply with the IR35 rules (or state N/A).
Further details on the IR35 obligations can be found at https://www.gov.uk/guidance/ir35-find-out-if-it-applies