That's correct and if the broker was not in possession of an IRP10, the client was obliged to withhold PAYE at 34%.
Then some years ago (2008?) it was changed; only a natural person (and Trust, I think) can be a labour broker. An incorporation falls outside of the definition, but can fall foul of the personal service company provision.
If that seems unfair ... a labour broker as defined cannot deduct any expenses in determination of his profit; only salaries. That's quite draconian if you ask me.
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