This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

PAYE Manual

Employer records: modified PAYE schemes: market research interviewers

Prior to 6 October 1988, the earnings of market research interviewers were not usually subject to PAYE.

Modified PAYE arrangements applied up to 5 April 2007, and these are detailed below. Normal PAYE applies to payments made to market research interviewers from 6 April 2007.

Agreement to the modified arrangements was reached between HMRC and the Association of Market Survey Organisations (AMSO), who represent the major Market Research Employers, that

  • The earnings of Market Research Interviewers are within PAYE
  • With effect from 6 October 1988 its members would operate a modified system of PAYE
  • The normal rules for NIC apply to the earnings from that date
  • The modified scheme is concerned with Market Research Interviewers only. It does not apply to area managers, supervisors or other types of employee within the industry, for whom normal PAYE operation is obligatory


  • The arrangement applies only to the payment of fees to field interviewers who are engaged on an assignment by assignment basis 

Where total payments to individuals in the year have not exceeded the PAYE threshold and triggered PAYE deductions, the payments are reported on form P38 or P38A and returned to the PAYE Employer Office with form P35. ‘Form P38 review’ at PAYE46040 and ‘Reviewing forms P38 and P38A (Action Guide)’ at PAYE46043 give more details.

Market Research Employers who are not members of AMSO (now known as The British Market Research Association - ‘BMRA’) must operate PAYE in the normal way on payments made to employees unless HMRC has agreed that they also may operate the AMSO agreement.

The non year-related indicator ‘AMSO’ is set on receipt of instructions from Personal Tax Customer, Product & Process, PAYE Technical, Shipley and identifies an employer operating a modified system of PAYE for market researchers. Any cases notified to you should be recorded in the employer-related electronic file ‘Market Researchers’.