EIM11817 - PAYE: special type of payer or payee: agency workers: who has to operate PAYE: payment in readily convertible assets

Part 11 Chapter 3 ITEPA 2003

Individual works for	Paid by	PAYE must be operated by	Legislation (ITEPA 2003)
UK client through UK agency	Client	Agency	Sections 688(1) and 696
	Agency	Agency	Sections 688(1) and 696
	UK intermediary of client	Agency	Sections 688(1) and 696
	Overseas intermediary of client	Agency	Sections 688(1) and 696
	UK intermediary of agency	Agency	Sections 688(1) and 696
	Overseas intermediary of agency	Agency	Sections 688(1) and 696
UK client through overseas agency	Client	Client	Sections 688(1), 689(4) and 696
	Agency	Client	Sections 688(1), 689(4) and 696
	UK intermediary of client	Client	Sections 688(1), 689(4) and 696
	Overseas intermediary of client	Client	Sections 688(1), 689(4) and 696
	UK intermediary of agency	Client	Sections 688(1), 689(4) and 696
	Overseas intermediary of agency	Client	Sections 688(1), 689(4) and 696
Overseas client through UK agency	Client	Agency	Sections 688(1) and 696
	Agency	Agency	Sections 688(1) and 696
	UK intermediary of client	Agency	Sections 688(1) and 696
	Overseas intermediary of client	Agency	Sections 688(1) and 696
	UK intermediary of agency	Agency	Sections 688(1) and 696
	Overseas intermediary of agency	Agency	Sections 688(1) and 696

You should only consider whether the person making a payment of PAYE income is an intermediary if you are satisfied that the agency is not required to operate PAYE. For example, engaging a payroll agent does not remove the PAYE obligation from the agency (see EIM11812).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)