Where an individual (‘the worker’) renders services to another person (‘the client’) to whom he is supplied by a third party (‘the agency’), and the worker is subject to supervision, direction or control as to the manner in which he renders those services (ie the situation is one within ITEPA 2003, s. 44, see ¶407-500), the services which the worker renders to the client are treated as duties of an office or employment, whether or not the worker is an employee in the ordinary sense, and his remuneration is deemed to be earnings.

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