HMRC's plans to make employers and engagers responsible for operating new intermediaries legislation and determining whether workers using Personal Services Companies (PSCs) are paying the correct level of tax have come under fire in research commissioned by the department. In a bid to tackle the issue of tax avoidance by individuals who would normally be taxed as an employee, but are supplying their services through an intermediary, typically a PSC, HMRC is consulting on whether employers and/or engagers should be made responsible for operating new intermediaries legislation, rather than the intermediaries themselves.
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