Matthew Greene and Frances Lewis (Osborne Clarke) examine HMRC’s victory before the tribunal in the K5K case.
Chapter 7 of ITEPA 2003 Part 2 and in particular s 44 contains provisions which treat an employment agency as the agency worker’s employer for PAYE/NICs purposes. The scope of Chapter 7 is wide and it is part of a series of measures covering off-payroll workers and employment intermediaries. In K5K Ltd v HMRC [2022] UKFTT 217 (TC) the First-tier Tribunal (FTT) having completed the unenviable task of ascertaining the somewhat confusing contractual position between the agency the workers their personal companies and the end clients considered whether the workers had in fact been engaged through their personal companies and if so what difference this made to the application of s 44.
Background
K5K Ltd (‘K5K’) trading as 247 Professional Health...
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Matthew Greene and Frances Lewis (Osborne Clarke) examine HMRC’s victory before the tribunal in the K5K case.
Chapter 7 of ITEPA 2003 Part 2 and in particular s 44 contains provisions which treat an employment agency as the agency worker’s employer for PAYE/NICs purposes. The scope of Chapter 7 is wide and it is part of a series of measures covering off-payroll workers and employment intermediaries. In K5K Ltd v HMRC [2022] UKFTT 217 (TC) the First-tier Tribunal (FTT) having completed the unenviable task of ascertaining the somewhat confusing contractual position between the agency the workers their personal companies and the end clients considered whether the workers had in fact been engaged through their personal companies and if so what difference this made to the application of s 44.
Background
K5K Ltd (‘K5K’) trading as 247 Professional Health...
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