Examples of Intermediaries Legislation in a sentence
The Intermediaries Legislation ensures that individuals who work through their own or even another personal services company (PSC) pay employment taxed in a similar way to an organisation’s own employees.
These procedures shall ensure that the contractual arrangements do not contravene HM Revenues and Customs’ requirements regarding the avoidance of tax and national insurance contributions through the use of intermediaries, such as service companies or partnerships, known as Intermediaries Legislation, or “IR 35”.11.14.
These will be sourced through approved procedures and will be compliant with the Service’s guidance on Employment Status Off-Payroll Working and Intermediaries Legislation (IR35).
The Intermediaries Legislation ensures that individuals who work through their own or even another personal service company (PSC) pay employment taxes in a similar way to an organisation’s own employees.
Please note that from 6th April 2017, the revised Intermediaries Legislation (known as IR35) requires Bristol City Council to check the employment tax status of individuals who receive payment via their Personal Service Company.