Security guards provided to various building sites were not agency workers, such that no PAYE and NIC deductions arose in respect of amounts paid to them.
The appellant provided security guards to building construction sites. The issue was whether the appellant was liable to PAYE income tax under the agency provisions (ITEPA 2003, s 44) and National Insurance contributions (NIC) deductions under essentially identical NIC provisions.
The First-tier Tribunal (FTT) had to consider whether the security guards were subject to (or subject to the right of) supervision, direction or control as to the manner in which the workers’ services were provided.
Each security guard engaged by the appellant signed a contract for services. The terms of engagement supported the conclusion that each worker was in business on his own account. Furthermore, the individuals would regularly leave to work on their own account,
