Jurisdiction(s):
United Kingdom

FTT rules Bilfinger UK liable for Secondary Class 1 NICs as host employer; personal service made available on secondment basis under para 9 despite Guernsey employment

Published on: 02 September 2024

Published by a LexisNexis Tax expert

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Article summary

Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC)

The appellant, Bilfinger UK, had originally provided services to an operator of North Sea oil platforms using its own staff. The structure was later altered to an offshore employment model intended to sidestep employers’ NICs. Under this arrangement, the core Bilfinger UK workforce was moved to a Guernsey entity, Bilfinger Guernsey, which then supplied that labour back to Bilfinger UK. That team continued working on the platforms, taking direction from Bilfinger UK, in order to discharge Bilfinger UK’s contract with the platform operator. The question for the FTT was whether paragraph 9 of Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1978, SI 1978/1689 (para 9) applied so that, notwithstanding the core team being employed by a foreign (Guernsey) employer, Bilfinger UK was the party liable for Secondary Class 1 NICs on those earnings. During the relevant period (the arrangements having been unwound in April 2014), para 9 rendered an entity liable as the secondary contributor for Secondary Class 1 NICs where it was...

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