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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data-holders - agencies

Special data-gathering powers exist where agencies are involved.

Where a person (“the worker”) provides services to another person (“the client”) but those services are supplied through a third person (“the agency”), then the remuneration receivable from the contract is treated, under sections 44(2) and 45 of ITEPA 2003, as employment held by the worker with the agency.

For data-gathering purposes the worker is treated as employed by the agency. So payments made to the worker under the agency contract, or treated as earnings under section 45 of ITEPA 2003, are not ‘relevant payments’ for the purposes of Schedule 23.

This means that we can issue a data-holder notice requiring relevant data about the worker from the agency as the worker’s employer, but not from the client.

See CH28500 for guidance on the relevant data that we can obtain from the agency as data-holder.


ITEPA03/S44 (2)