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 |
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)
