HMRC have published a copy of a circular issued by the Computing Services Association giving guidance on the circumstances in which an agency should operate PAYE. HMRC have approved the circular, but only by way of guidance and neither HMRC nor members of the Association are bound by it (Employment Status Manual at ESM 4020). Statutory references are to ITEPA 2003:

Computing Services Association guidelines for the application of the provisions of [ITEPA 2003, s. 44]:


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