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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /Overview of indirect and third party employment relationships / E4.852 What rules need to be considered?
Commentary

E4.852 What rules need to be considered?


Personal and employment tax

The rules which will be considered in this section are:

  1. Ìý

    •ÌýÌýÌýÌý workers supplied by agencies (see E4.225)

  2. Ìý

    •ÌýÌýÌýÌý non-resident entertainers and sportspeople (see Division E5.8)

  3. Ìý

    •ÌýÌýÌýÌý IR35 in the public sector( E4.1040)

  4. Ìý

    •ÌýÌýÌýÌý managed service companies (see Division E4.9)

  5. Ìý

    •ÌýÌýÌýÌý IR35 (seeDivision E4.10), and

  6. Ìý

    •ÌýÌýÌýÌý construction industry scheme (Division E5.5)

This section will give an overview of these rules, enough to identify which rules may apply and which rules will take precedence. The detailed analysis may then be used to correctly apply the rules.

There are some legislative rules not considered in detail in this division that might be considered when looking at the subject of indirect and third party employment relationships as a whole. It is less likely

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