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HMRC internal manual

Employment Status Manual

Agency and temporary workers: agency legislation - provisions from 6 April 2014: when the agency legislation does not apply (6 April 2014 onwards)

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, sections 44 and 47

Social Security (Categorisation of Earners) Regulations 1978 (SI1978/1689), Regulation 2(2) and Schedule 1, Part 1, column B, paragraph 2

From 6 April 2014 onwards, the agency legislation will not apply in the following circumstances:

  • if the remuneration the worker receives in consequence of providing the services is otherwise chargeable as employment income before the agency legislation is applied, or 
  • where it can be shown that the worker is not subject to (or to a right of) supervision, direction, or control by anyone, as to the manner in which they provide the services (see ESM2037). There is an associated record-keeping requirement to demonstrate when this is applicable, see ESM2042.
  • if the worker provides their services wholly in their own home, or on other premises which are not controlled or managed by the client, unless the worker is required to do so at those premises because of the nature of the services and work being provided to the client, or 
  • if the worker provides their services as an actor, singer, musician or other entertainer or as a fashion, photographic or artist’s model.

The services shown in the last three bullet points above are ’excluded services’ for the purposes of the agency legislation.