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IR35:
Agency - Question 3
Where a worker works through a Personal Service Company and contracts
with clients via an agency, will the agency be made responsible for deducting
PAYE and NICs if the Personal Service Company fails to deduct PAYE and NICs?
No. Provided the individual worker does not receive payments directly from
the agency (other than salary which is assessed to PAYE) which represent
payment for work done for clients the agency will not be considered to be
an intermediary for the purposes of IR35.