Topics covered include
- the exemption for ‘small’ private clients
- the employment status determination statement and what happens if the contractor disagrees
- how tax and NIC on fees is accounted for by the fee-payer via RTI and the contractor’s PSC when received and onward paid to the contractor if the contractor is a deemed employee
- what happens if PAYE is not accounted for.
- statutory payments for PSC contractors who are deemed employees.
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