Jurisdiction(s):
United Kingdom

Outsourcing tax checklist for UK corporate supplier-customer contracts: set-up, operation and cross-border considerations

Published by a LexisNexis Tax expert

Checklists

Checklist

No dedicated legislation, including tax legislation, governs outsourcing, and the expression has no precise legal definition. Accordingly, each outsourcing arrangement is determined by its own circumstances and will produce a different combination of tax considerations. This Checklist identifies the headline tax points that ought to be assessed in relation to a contractual outsourcing.

For the purposes of this Checklist, it is assumed that:

the arrangement comprises a direct supply of services by a third-party service provider to a customer
both the supplier and the customer are corporate bodies, and
both the supplier and the customer are resident in the UK, save for the final section on cross-border tax issues

The Checklist is organised into the following three sections:

establishing outsourcing arrangements
running outsourcing arrangements, and
cross-border outsourcing arrangements

This Checklist should be read together with the following Practice Notes:

Outsourcing—general tax issues, and
Outsourcing and VAT

For guidance on the tax issues to consider in relation to a joint venture outsourcing, see: Joint ventures and tax—overview...

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Web page updated on 20/05/2026

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