Background Note
5.Legislation was introduced in Finance Act 2014 to prevent the avoidance of employment taxes by UK agencies engaging UK workers via non-UK agencies, prevent intermediaries facilitating false self-employment and provide for the introduction of the Employment Intermediaries Information Quarterly Return (the first return is due to be submitted by 5 August 2015). This section supports the government’s anti-avoidance policy by tackling those who have carelessly or deliberately failed to comply with the returns requirements in regulations made under s716B of ITEPA 2003. These regulations will allow HMRC to take an appropriate targeted compliance response where required.
