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HMRC internal manual

Employment Status Manual

Introduction: agency workers

Section 134 ICTA 1988/Part 2 Chapter 7 ITEPA 2003

SS (Categorisation of Earners) Regulations (SI 1978 No.1689) Regulation 2 and para. 2 of Part I of Schedule 1

The services that individuals provide through an employment agency may be treated as the duties of an office or employment by virtue of Section 134/Part 2 Chapter 7 ITEPA 2003 and the individuals may be treated as employed earners under the NICs Categorisation Regulations. The income they receive under the contract with the agency is treated as earnings chargeable as employment income and Class 1 NICs are payable.

If you want to find out more about agency workers detailed instructions can be found at ESM2000 onwards.