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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /Effect of the IR35 rules / E4.1010A Multiple intermediaries

E4.1010A Multiple intermediaries

Personal and employment tax

The worker may supply services through more than one intermediary. For these purposes, an intermediary is a 'relevant intermediary' if it meets the conditions set out at E4.1005¹.

Avoidance of double counting

Where a payment or benefit has been made or provided, either directly or indirectly, from one relevant intermediary

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D6.503 International movement of capital—reportable transactions and events

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

B2.413 Car hire

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1118 Calculation and payment of tax due on retrospective income

C1.511 Use of Mansworth v Jelley losses

D1.404B Large company definition for R&D tax relief

I11.215 IHT accounts—excepted settlements

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption