• Type: Publication series
  • Date: 10/22/2013

United Kingdom – Update on Use of Offshore Intermediaries for Employment Purposes 

KPMG LLP in the United Kingdom reports on the publication by the tax authority, HMRC, of a response to the consultation on the original proposals concerning the use of offshore intermediaries and responsibilities with respect to the payment of employers’ U.K. social security and withholding of both income tax and employees’ social security. The U.K. government is trying to clamp down on what it perceives as tax avoidance involving the use of offshore employment intermediaries. The formal consultation phase is now complete and HMRC will issue draft legislation. Employers should review their current arrangements and identify who is in their supply chain to ascertain where an obligation as secondary social security contributor may occur.


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