What happens if the result is ‘the intermediaries legislation applies’ and we wish to engage them more than once to carry out the same role?

Future payments to the individual or business for exactly the same type of work can be made by completing an Intermediary Worker Engagement form (Prism 7IW).

Once completed, this should be sent along with the accompanying invoice, to the Payroll Compliance Team who will ensure that the correct deductions (for tax, NI etc) are made before payment.

There is no need to complete a new ESS tool if the terms of engagement remain the same. Responsibility for determining this remains with the engager and a new ESS must be completed if any aspect of the arrangement changes.