Chapter ESM10011A

Published date07 March 2016
Record NumberESM10011A
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Section 60H Chapter 10, Part 2 ITEPA 2003

If a worker or the person a client contracts with is uncertain about the size of its client for a particular engagement it can formally request confirmation from the client. Knowing the size of the client will provide the certainty workers and other parties in the contractual chain need to understand whether Chapter 10, Part 2 ITEPA 2003 may apply.

The worker or person the client contracts with can ask the client to confirm its size if the engagement with the client meets conditions (a) to (b) in section 49(1) ITEPA 2003. Those conditions are:

  • the worker personally performs, or is under an obligation to perform, services for the client,
  • the client is not a public authority, and
  • the services are provided not under a contract directly between the client and the worker, but under arrangements involving a third party (‘the intermediary’).

The request should make it clear to the client that the worker or the person the client contracts with is making the request for it to confirm its size under the off-payroll working rules in Chapters 8 and 10, Part 2 ITEPA 2003 and which tax year the request relates to. The client’s response should confirm its size for the tax year, and be made in accordance with the size criteria within the off-payroll working rules (see...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT