EIM11817 - PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets
Part 11 Chapter 3 ITEPA 2003
| Individual works for | Paid by | PAYE must be operated by | Legislation (ITEPA 2003) |
|---|---|---|---|
| UK client through UK agency | Client | Agency | Sections 688(1) and 696 |
| Agency | Agency | ||
| UK intermediary of client | Agency | ||
| Overseas intermediary of client | Agency | ||
| UK intermediary of agency | Agency | ||
| Overseas intermediary of agency | Agency | ||
| UK client through overseas agency | Client | Client | Sections 688(1), 689(4) and 696 |
| Agency | Client | ||
| UK intermediary of client | Client | ||
| Overseas intermediary of client | Client | ||
| UK intermediary of agency | Client | ||
| Overseas intermediary of agency | Client | ||
| Overseas client through UK agency | Client | Agency | Sections 688(1) and 696 |
| Agency | Agency | ||
| UK intermediary of client | Agency | ||
| Overseas intermediary of client | Agency | ||
| UK intermediary of agency | Agency | ||
| Overseas intermediary of agency | Agency |
Note: you should only consider whether the person making a payment of PAYE income is an intermediary if you are satisfied that the agency is not required to operate PAYE. For example, engaging a payroll agent does not remove the PAYE obligation from the agency (see EIM11812).
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
