In calculating their annual pay bill, businesses must include payments to intermediaries, such as a personal service company, a partnership or other individual, which are subject to the off-payroll working rules.
HMRC has clarified that this applies to payments for services provided through intermediaries to public authorities from April 2017 and medium and large-sized clients outside the public sector from April 2021.
In calculating their annual pay bill, businesses must include payments to intermediaries, such as a personal service company, a partnership or other individual, which are subject to the off-payroll working rules.
HMRC has clarified that this applies to payments for services provided through intermediaries to public authorities from April 2017 and medium and large-sized clients outside the public sector from April 2021.
