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New Intermediaries Legalisation (Onshore & Offshore) reporting

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    New Intermediaries Legalisation (Onshore & Offshore) reporting

    I'm an IT Contractor with a LTD company. The agency are now asking for NI and UTR number. What does this actually mean to me? and does it apply?

    The part that I'm unsure about is the "supervision, direction or control" section as I am pretty much paid to provide solutions, rather than told how to do my job.

    #2
    Originally posted by sabellis View Post
    I'm an IT Contractor with a LTD company. The agency are now asking for NI and UTR number. What does this actually mean to me? and does it apply?

    The part that I'm unsure about is the "supervision, direction or control" section as I am pretty much paid to provide solutions, rather than told how to do my job.
    I just asked about the UTR, because the HMRC rules explicitly say it's only for self-employed or partnerships. So far the consensus is 'no' - they don't need it.

    You do need NI number though (or they'll use other details instead).

    What is this: "supervision, direction or control" referring to? As far as I can tell HMRC just need the agency to report on who they are paying so that HMRC can see who should be doing RTI & self-assessment or whatever.

    Comment


      #3
      SD&C is part of the agency regs that came in last year that are related to the forthcoming reporting regs.

      The new rules require agencies to pay individuals who are under SD&C via PAYE and not treat them as self employed. The new reporting rules require agencies to report to HMRC any workers (including directors of "PSCs") they do not pay via PAYE and why, to ensure they are operating the new regs correctly.

      That's simple version anyway. According to HMRC guidance, they only need your UTR if you are self employed or in a partnership, otherwise they just need your NI number.

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