ECH13060 - Particular Occupations: Agency Workers

Case workers should familiarise themselves with the guidance for agency workers in the

• Employment Status manual at ESM2000 onwards, in particular ESM2008 which lists specific exceptions and
• PAYE Manual under “Movements” section “Employment Agencies”

Where an agency has failed to operate PAYE in accordance with Regulation 10 of the Income Tax (Pay As You Earn) Regulations 2003 and Part 2 Chapter 7 ITEPA 2003 the case worker should

• follow the guidance at ECH9020and
• seek recovery for earlier years, if appropriate.