I think it is if ISS is actually working as an umbrella company (holding a ltd company for each worker) not merely as a third party payroll provider for self employed workers engaged directly by the client.
If HMRC pursue the client for unpaid employee tax across a limited company barrier then IR35 which chases the worker because they can't cross the ltd company barrier becomes difficult to explain.
If they are self employed workers directly engaged by the client then the Clients are responsible for any shortfall in tax. Though I suspect if they paid a staff selected payroll company they may have some defence, at least enough to avoid penalties maybe.
AIUI - IMHO and of course IANAL.
If HMRC pursue the client for unpaid employee tax across a limited company barrier then IR35 which chases the worker because they can't cross the ltd company barrier becomes difficult to explain.
If they are self employed workers directly engaged by the client then the Clients are responsible for any shortfall in tax. Though I suspect if they paid a staff selected payroll company they may have some defence, at least enough to avoid penalties maybe.
AIUI - IMHO and of course IANAL.
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