The new tax and National Insurance (NI) rules on offshore employment intermediaries will take effect from 6 April.

With regard to offshore intermediaries:

• 
  where there is a UK agency in the contractual chain, the UK agency is responsible for operating PAYE and NI;
• 
  if there is more than one UK agency in the contractual chain, the UK agency that contracts with the end client is responsible for operating PAYE and NI;
• 
  where there is no UK …