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HMRC internal manual

Employment Income Manual

PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets

Part 11 Chapter 3 ITEPA 2003

### Individual works for ### Paid by ### PAYE must be operated by ### Legislation (ITEPA 2003)
       
UK client through UK agency Client Agency Sections 688(1) and 696
Agency Agency    
UK intermediary of client Agency    
Overseas intermediary of client Agency    
UK intermediary of agency Agency    
Overseas intermediary of agency Agency    
UK client through overseas agency Client Client Sections 688(1), 689(4) and 696
Agency Client    
UK intermediary of client Client    
Overseas intermediary of client Client    
UK intermediary of agency Client    
Overseas intermediary of agency Client    
Overseas client through UK agency Client Agency Sections 688(1) and 696
Agency Agency    
UK intermediary of client Agency    
Overseas intermediary of client Agency    
UK intermediary of agency Agency    
Overseas intermediary of agency Agency    

Note: you should only consider whether the person making a payment of PAYE income is an intermediary if you are satisfied that the agency is not required to operate PAYE. For example, engaging a payroll agent does not remove the PAYE obligation from the agency (see EIM11812).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)