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Employment intermediaries

Guidance and regulation

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  • Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

  • Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.

  • Appeal a penalty if your employment intermediary report is late, incomplete or incorrect.

  • Guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries - changes from April 2016.