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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: agency workers

Caseworkers should familiarise themselves with the guidance for agency workers in the

  • Employment Status manual at ESM2000 onwards, in particular ESM2012 which lists specific exceptions and
  • PAYE Manual under ‘Movements’ section ‘Employment Agencies’.

Where an agency has failed to operate PAYE in accordance with Regulation 10 of the Income Tax (Pay As You Earn) Regulations 2003 and Part 2 Chapter 7 ITEPA 2003 the caseworker should

  • follow the guidance at COG906540 and
  • seek recovery for earlier years, if appropriate.