Offshore Employment Intermediaries – HMRC Consultation Document of 30 May 2013

HM Revenue & Customs (“HMRC”) have now published their promised consultation document on the use of offshore employers of workers based in the UK. The consultation is in two parts. The first is a technical overview on creating “Employment Obligations”…

Blog21st Jun 2013

By Sarah Munro

HM Revenue & Customs (“HMRC”) have now published their promised consultation document on the use of offshore employers of workers based in the UK. The consultation is in two parts. The first is a technical overview on creating “Employment Obligations” on offshore employers and, in the case of a default, moving these obligations to the “onshore” engager of the labour. The second part deals with some significant record keeping and filing changes to be introduced as part of the proposed new measures.

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