| 1. Payment in cash |
| Individual works for | Paid by | PAYE must be operated by | Legislation |
| UK client through UK agency | client | client | S203 |
| | agency | agency | S203 |
| | UK intermediary of client | intermediary of client | S203 |
| | overseas intermediary of client | client | S203L(1B) and S203B |
| | UK intermediary of agency | intermediary of agency | S203 |
| | overseas intermediary of agency | agency | S203L(1A) and S203B |
| UK client through overseas agency | client | client | S203C |
| | agency | client | S203L(1A) and S203 |
| | UK intermediary of client | intermediary of client | S203 |
| | overseas intermediary of client | client | S203L(1B) and S203B |
| | UK intermediary of agency | intermediary of agency | S203 |
| | overseas intermediary of agency | client | S203L(1A) and S203C |
| Overseas client through UK agency | client | no one | - |
| | agency | agency | S203 |
| | UK intermediary of client | intermediary of client | S203 |
| | overseas intermediary of client | no one | - |
| | UK intermediary of client | intermediary of agency | S203 |
| | overseas intermediary of agency | agency | S203L(1A) and S203B |
