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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Agency and temporary workers: agencies providing a mix of services

Some agencies will provide a variety of services to their clients; hence there will be wide variations in the terms of engagement of their workers. There may be employees engaged under contracts of employment, workers to whom the legislation applies or workers to whom the legislation does not apply. Take care that any examination of an agency’s activities covers all types of engagement. Agreement that the agency legislation does not apply to any engagements must not be based on consideration of only one, perhaps untypical, example of the agency’s engagements.