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HMRC internal manual

Employment Status Manual

Agency and temporary workers: retainers paid by the agency

Section 45 ITEPA 2003

An agency worker may receive remuneration in the form of a retainer or benefit in kind (for example, a holiday) for agreeing to remain on the agency’s books, or as an inducement to come onto the agency’s books, and being available for work. This type of remuneration would fall within the agency legislation and would be chargeable to tax as employment income.