SE11932 - PAYE avoidance - agencies and offshore employers
Section 203B - L ICTA 1988
Agency workers - who has to operate PAYE (continued from SE11931)
| 2. Payment in the form of a readily convertible asset |
| Individual works for |
| Paid by |
| PAYE must be operated by |
| Legislation |
| UK client through UK agency |
| client |
| agency |
| S203L(1A) and S203F |
|
|
| agency |
| agency |
| S203L(1A) and S203F |
|
|
| UK intermediary of client |
| agency |
| S203L(1A) and S203F |
| overseas intermediary of client |
| agency* |
Refer cases of difficulty to
Employment Income Technical.
