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If you have found work through an agency, how we tax you will depend
on your contract with the agency.
If you are paid by the agency
You are employed by the agency if:
- the agency found you your job, and
- your wages are paid by the agency.
The agency will work out the amount of tax and National Insurance contributions
(NICs) you owe and deduct them from your wages each pay day.
If you are not paid by the agency
If the agency recruited you to work for someone else and that person (or
organisation) is paying you, then you are employed by that person (or
organisation). They will work out the amount of tax and NICs you owe and
deduct them from your wages each pay day.
If you are self-employed
It would be most unusual to obtain work through an agency and be classed
as self-employed. If you think this is the case you should ring your Tax
Office to check.
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