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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Agency and temporary workers: agency legislation - provisions from 6 April 2014: partners, unincorporated bodies and their members

Part 2, Chapter 7 Income Tax (Earnings and Pensions) Act 2003, section 46

Social Security (Categorisation of Earners) Regulations 1978, Regulation 1(2)

Provided the relevant conditions are met (see ESM2034), the provisions of the agency legislation will apply when:

  • the agency is an unincorporated body of which the worker is a member, or
  • a worker provides the services (see ESM2050) as a partner in a firm or a member of an unincorporated body. In these circumstances, remuneration received by the worker is treated for income tax purposes as income of the worker and not as income of the firm or body.

See also:

  • service companies (including PSCs), see ESM2051 
  • professional workers, see ESM2048.