EIM11816 – PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in cash
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 | Client | Section 684 |
| Agency | Agency | Section 684 | |
| UK intermediary of client | Intermediary of client | Section 684 | |
| Overseas intermediary of client | Client | Sections 688(2) and 687 | |
| UK intermediary of agency | Intermediary of agency | Section 684 | |
| Overseas intermediary of agency | Agency | Sections 688(1) and 687 | |
| UK client through overseas agency | Client | Client | Section 684 |
| Agency | Client | Sections 688(1) and 689 | |
| UK intermediary of client | Intermediary of client | Section 684 | |
| Overseas intermediary of client | Client | Sections 688(2) and 687 | |
| UK intermediary of agency | Intermediary of agency | Section 684 | |
| Overseas intermediary of agency | Client | Sections 688(1) and 689 | |
| Overseas client through UK agency | Client | No-one | |
| Agency | Agency | Section 684 | |
| UK intermediary of client | Intermediary of client | Section 684 | |
| Overseas intermediary of client | No-one | ||
| UK intermediary of agency | Intermediary of agency | Section 684 | |
| Overseas intermediary of agency | Agency | Sections 688(1) and 687 |
However, 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.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
