Update

[difficulttimes]

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

[Dan@OrangeGenie]

https://www.gov.uk/guidance/off-payr...es-legislation