Debt transfer risk as Agency Worker Regulations (AWR) come into force


 

End users and recruiters who influence agency workers to operate via Personal Service Companies (PSC) to attempt to avoid AWR may be liable for unpaid tax and national insurance (NI) if HM Revenue & Customs (HMRC) subsequently challenges those arrangements.

Influencing workers to operate PSCs post AWR will increase debt transfer risk. Figures show that reviews into service company providers are up by 71% and 142 debt transfer notices have been issued in the past year.

To find out more, read the giant paper here