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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: particular occupations: agricultural casual and harvest workers

HM Revenue & Customs has an arrangement with the National Farmers Union (NFU) about the application of PAYE and NIC to payments for casual workers during harvest time.

Caseworkers should

  • familiarise themselves with the guidance in

    • paragraph 112 in the CWG(2) Further Guide to PAYE and NICs.


Harvest’ operations are not restricted to growing crops. For example turkey preparation in the period before Christmas may be regarded as a ‘harvest’ work.