Offshore employment intermediaries

02 January 2014

HMRC has published draft guidance as part of the consultation on proposals to strengthen legislation where there is an offshore employment intermediary.

The draft guidance requires the legislation to get Parliamentary approval and could change before it comes into force.

Download the draft National Insurance Manual guidance

Download the draft Employment Status Manual guidance

To support the draft guidance, HMRC has also published a technical note and some frequently asked questions, which you can download from the links below.

Technical note

Frequently asked questions