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HMRC internal manual

PAYE Manual

PAYE operation: payments for PAYE purposes: agencies which introduce domestic cleaners to householders

There are businesses that act as introduction agencies where domestic householders wish to engage cleaners to work for a few hours each week.

The agencies only receive

  • An introduction fee from the householder, for example

    • One single payment


    • Payment at regular intervals during the period a cleaner is supplied to the householder


    • Commission from the cleaner

The cleaner is paid directly by the householder therefore the agency has no PAYE responsibilities in these circumstances.

The householder should check HMRC guidance to see if a PAYE scheme should be set up.