HMRC has published Frequently Asked Questions (FAQ) on employment income provided through third parties (known as ‘disguised remuneration’) and the National Insurance contributions implications of same.

By way of reminder, Finance Act 2011 made rules about employment income provided through third parties, to tackle arrangements used for the purposes of disguising remuneration in order to avoid or defer income tax or to circumvent the annual and lifetime allowances in registered pension schemes. These rules are chiefly found in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA).The FAQ guidance can be found at:-http://www.hmrc.gov.uk/employers/nic-faqs.pdf