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There is evidence that some companies and employment businesses are using employment intermediaries to disguise the employment of their workers as self employment, primarily to avoid paying employers National Insurance and to reduce the costs associated with workers鈥� employment rights.

This consultation document sets out the government鈥檚 plans to improve fairness within the tax system so that businesses that follow the rules cannot be undercut by those avoiding their tax obligations.

The purpose of the consultation is to seek views on the detailed policy design and draft legislation in order to confirm, as far as possible, that it will achieve the policy objective with no unintended effects.