ESM2049 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: more than one agency

The agency legislation cannot be avoided by interposing two or more parties (agencies) between the worker and the client, even if one or more parties are based outside the UK.

Special rules apply to determine who is responsible for remitting tax under PAYE and acting as the secondary contributor for NICs purposes.

See also:

• the employer for tax purposes, see ESM2039
• the secondary contributor for NICs, see ESM2040.