ESM8350 | Particular issues: introduction

This part of the guidance covers specific issues arising from the legislation that you may need to be aware of.

These issues include:

• Avoidance of double taxation, see ESM8355 and ESM8415

• Foreign entertainers, see ESM8360

• Interaction with the Construction industry scheme, see ESM8365 and ESM8400

• Multiple intermediaries, see ESM8370

• Transitional rules for partnerships, see ESM8375

• Relief for overseas tax, see ESM8380

• Receipts basis, see ESM8385

• Interaction with the agency legislation, see ESM8390