Offshore employment:Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the ‘personal services’ of individuals employed by a foreign employer are ‘made available’ to a person having a place of business in the UK. Where this occurs the UK business has an obligation to account for employers’ NICs. The dispute was about what is meant by ‘made available.’ The FTT agreed with HMRC that this did not require the UK business to control the employees. All that was required was that the foreign employer makes available the personal service of its employees to the UK business. On the facts the host employer rules were triggered and the UK company had an obligation to account for employers’ NIC.
Offshore employment:Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the ‘personal services’ of individuals employed by a foreign employer are ‘made available’ to a person having a place of business in the UK. Where this occurs the UK business has an obligation to account for employers’ NICs. The dispute was about what is meant by ‘made available.’ The FTT agreed with HMRC that this did not require the UK business to control the employees. All that was required was that the foreign employer makes available the personal service of its employees to the UK business. On the facts the host employer rules were triggered and the UK company had an obligation to account for employers’ NIC.
