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Interesting..
I like how they have cleverly laid this out with the secondary NICs... fee-payer = YOU
As an example (figs are illustrative):
• your company invoices the fee-payer for £7,200 for services provided (£6,000 fees and £1,200 VAT)
• the fee-payer deducts £1,871 (£1,458 tax and £413 primary Class 1 NICs) which it pays to HMRC
• your company receives £4,129 for your services plus £1,200 VAT
• the fee-payer also pays secondary NICs on the deemed direct payment
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