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The Income Tax (Pay As You Earn) Regulations 2003
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Application to agencies and agency workersU.K.
10.—(1) For the purposes of these Regulations—
(a)agencies are treated as employers; and
(b)agency workers are treated as employees.
(2) For the purposes of the regulations listed in paragraph (3), an agency ceases to employ an agency worker at the earlier of—
(a)the end of the relationship between the agency and agency worker, or
(b)the end of a period of 3 months during which the agency makes no relevant payments to the agency worker,
and not each time the agency worker stops providing services to a client of the agency.
(3) The regulations are—
| regulation 36 | cessation of employment: Form P45 |
| regulation 37 | PAYE income paid after employment ceased |
| regulation 46(6) | employer to ignore code relating to employment which has ceased |
| regulation 51(5) to (7) | effects of employment ceasing on Form P45 procedure |
| regulation 94(3) to (7) | information to former employees of other earnings. |
(4) The following regulations do not apply to agencies or agency workers in their capacity as such—
| F1. . . | F1. . . |
| F1. . . | F1. . . |
| regulation 91 | termination awards: information to be provided |
| regulation 92 | termination awards: return if award changes |
| regulation 93 | termination awards: return if more than one employer |
| regulation 96 | termination awards: information to employees |
| Part 6 | PAYE settlement agreements |
| regulation 167 | jobseeker’s allowance paid by employer |
| regulation 168 | regulation 167 cases: application of other regulations. |
Textual Amendments
F1Words in reg. 10(4) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7
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