FCSA broadly welcomes the suggested introduction of new legislation which is proposed alongside the consultation which allows for the offset of taxes paid by a PSC and worker against deemed liabilities of the engager or other intermediary in the chain above the PSC.
However, it is FCSA’s view that any proposals should ensure that workers are not unintentionally disadvantaged by any “loss” of NICs credits in respect of the engagement and that PSC/workers are excluded from any further liability.
FCSA recommends that government extends the scope of these proposals to include offsets for Chapter 8 (original IR35 rules which are still applicable for small) and Chapter 9 (MSCs)
