PAYE65001 - employment maintenance: employment agencies: introduction
Agency schemes provide temporary employment for the people
who register with them. This can include
- Foreign workers
- Students
And
- Low paid workers
Many people register with a number of different agencies and
take jobs as and when they fit with their circumstances. Many also
register and receive Jobseekers Allowance during the intervening
periods.
Note: For more information on Jobseekers Allowance
and Agency Workers see
PAYE78000 onwards.
The term agency in this section refers only to those
supplying temporary staff. It is not intended for specialist
agencies supplying professionals such as Doctors or Lawyers.
There are longstanding difficulties involving agency schemes.
These schemes by their very nature sit uneasily with the operation
of PAYE and Employment Maintenance procedures. There is no single
or simple solution to the PAYE problems posed by agencies. Research
shows that many of the inherent problems can be overcome where the
Processing Office establishes with the agency effective
- Communication
- Liaison
And
- Education
This approach provides the Processing Office with the
opportunity to improve the quality of the information supplied by
the agency and seeks to establish a voluntary code of best practice
which is acceptable to the agency.
Wider Access
There will be occasions when as a user of COP Functions you
view records held by another office using Function BG. If you do
so, you may be asked what activity you were pursuing at the time.
It may be advisable to keep a record of these accesses.
To conform to legislation, HMRC must ensure that computer
systems are not being used unless there is a legitimate business
need. This applies equally to viewing records as it does to
updating them. An audit trail is created each time a user accesses
a record and any unauthorised or inappropriate accesses will be
considered for action under the Department's Conduct and Discipline
rules, and may also constitute a criminal offence.
