HMRC internal manual

Employment Status Manual

ESM2035 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: personal services (6 April 2014 onwards)

Applicable from 6th April 2014

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, section 44(1)

Social Security (Categorisation of Earners) Regulations 1978, Regulation 1(2), Schedule 1, Part 1, paragraph 2 and Schedule 3, paragraph 2

In the context of the agency legislation, a ‘worker’ is the person who provides their services to the client, under or in consequence of, the contract between the client (or a person connected and the client) and an agency. For the agency legislation to apply, the worker must personally provide their services to the client and the services must not be excluded services (see ESM2032).

A worker is providing their personal services when they are working for the client.

The other conditions that must also be met in order for the agency legislation to apply are contained at ESM2034.


  • For additional interim guidance and examples see