Commentary

(2) Treatment of remuneration from agency

Division BII Taxation of Employment Income
| Commentary

(2) Treatment of remuneration from agency

| Commentary

(2)     Treatment of remuneration from agency

Under the former provisions (ITEPA 2003 ss 4447), which were effective until 5 April 2014, where a worker personally provided, or was under an obligation personally to provide, services to a client and did so through a third party (described as an agency), remuneration paid by the agency to the worker under an 'agency contract' was to be treated as earnings of employment with the agency and subject to PAYE (

To continue reading
Analyse the law and clarify obscure passages all within a practical context.