Recruiters cull ‘cowboy’ supply chain partners in light of tax avoidance legislation

Newly-enforced legislation that makes recruitment firms liable for the tax and National Insurance contributions for workers falsely operating on a sole trader or self-employed basis has prompted a cull of ‘cowboy’ supply chain partners, according to umbrella firm Optionis.
Tue, 30 Sep 2014Newly-enforced legislation that makes recruitment firms liable for the tax and National Insurance contributions for workers falsely operating on a sole trader or self-employed basis has prompted a cull of ‘cowboy’ supply chain partners, according to umbrella firm Optionis.

Since the onshore intermediaries legislation, which was enforced on April, 16 senior recruitment industry executives questioned by the business services firm said they had introduced additional checks and stopped working with suppliers like umbrella organisations that fail to meet compliance standards.

It was also found that the vast majority had either implemented a preferred supplier list for the first time or strengthened an existing one.

Less than half of those questioned had discussed the implications of the legislation with their clients and only a quarter had gone so far as to broach the subject of liability and indemnities.

There were also concerns expressed about the lack of clarity from HM Revenue & Customs (HMRC), particularly around reporting requirements and the interpretation of supervision, direction and control, which is used to determine whether the worker is self-employed or not.

In a statement sent to Recruiter, Jeff Blakemore, sales director at Optionis, said: “The main obstacle seems to be a lack of clarity from the taxman. The additional guidance published earlier this month was a start, but questions still remain.”
From 2015 agencies will be required to report quarterly to HMRC all gross payments made to workers.

  • For more on this issue watch out for a report on Recruiter’s roundtable debate on the impact of the legislation, which will appear in the October issue.

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