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How can a contactor or employment business decide whether an intermediary being paid is a nominee of the sub-contractor?

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How can a contactor or employment business decide whether an intermediary being paid is a nominee of the sub-contractor?

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As payer you must make sufficient enquiries to satisfy yourself as to the true nature of the intermediary you are paying. Where payment is to a nominee, both nominee and worker must be registered with HMRC for gross payment status in order for you to make payments gross.

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