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ONSHORE EMPLOYMENT INTERMEDIARIES: WORKING TOGETHER TO ENSURE TAX COMPLIANCE

 

Government introduced the Onshore Employment Intermediaries (OEI) legislation in April 2014  to regulate the use of intermediaries that disguised their workers’ employment status as self-employed, primarily to avoid paying employers NI and to reduce the costs associated with workers’ employment rights.

 

Government want to ensure that sub-contractors are truly working on a self-employed basis and, through the OEI legislation, intermediaries are now legally required to complete a quarterly report containing details of sub-contractors that were not paid via PAYE. Intermediaries must hold evidence that demonstrates that all sub-contractors not paid via PAYE are not subject to (or the right of) supervision, direction or control.

 

What does OEI mean for contractors?

 

Contractors need to be mindful of the following when using an intermediary:

  • Some agencies falsely claim to be 'commercial contractors', 'project management' firms or by saying they 'tender for the work' under sham contracts to avoid falling under the definition of Intermediary 1 under the OEI legislation.
  • Confirm with your intermediary how they manage the OEI legislation.
  • Conduct audits to be confident that your intermediary holds evidence that supervision, direction or control does not exist to avoid reputational risk

 

Hover over the images below to find out more about CIS Compliance

CIS COMPLIANCE FOR CONTRACTORS

Contractors, both mainstream and deemed, operating as a sole trader, as a partnership, or a limited company, must register as a contractor with HM Revenue and Customs (HMRC) under the Construction Industry Scheme (CIS) if;

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CIS COMPLIANCE FOR SUB CONTRACTORS

To achieve compliance sub-contractors must:

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THE CIS AND EXEMPTIONS

The two most commonly encountered exemptions from the CIS are:

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ONSHORE EMPLOYMENT INTERMEDIARIES: WORKING TOGETHER TO ENSURE TAX COMPLIANCE

Government introduced the Onshore Employment Intermediaries (OEI) legislation in April 2014 to regulate the use of intermediaries that disguised their workers’ employment status as self-employed

Learn More

WHAT WILL HAPPEN IF CONTRACTORS AND SUB-CONTRACTORS ARE NON-COMPLIANT WITH CIS?

Most construction businesses will be categorised as both a contractor and sub-contractor and awareness of the differing obligations of each role is essential.

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"WE ENSURE that both contractors and sub-contractors are fully compliant with the Construction Industry Scheme"

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