Payments by the BBC for the services of a television and radio presenter through her personal service company were not liable to income tax and National Insurance contributions under the intermediaries (IR35) legislation. 

Summary 

Payments by the BBC for the services of a television and radio presenter through her personal service company (PSC) were not liable to income tax and National Insurance contributions (NICs) under the intermediaries (IR35) legislation. 

Background 

An individual (KA) operated a PSC (AHP). Agreements were entered into between AHP and the BBC for the provision of KA’s services as a television presenter.  

HM Revenue and Customs (HMRC) issued to AHP determinations of income tax deductible under PAYE and a decision notice in respect of Class 1 NICs