false self employment Articles

Why Introduced:

So HMRC can tackle Employment Intermediaries that use false self-employment and offshore locations to reduce taxes and avoid employment rights.

HMRC want to know amounts paid to workers supplied by the Employment Intermediary where PAYE has not been deducted.

UCATT (Union of Construction, Allied Trades and Technicians) have come in for criticism for their blanket policy of targeting umbrella companies and not understanding that it is actually the change in legislation that means many construction workers can no longer be treated as self-employed or paid through the Construction Industry Scheme (CIS).