In the Autumn Statement 2013, the Government announced a consultation on onshore agencies. The consultation sought to address ‘false self-employment’ and strengthen existing agency legislation to require agencies to operate PAYE and NIC correctly. Finance Act 2014 subsequently introduced a tighter regime for agency workers under Pt. 2, Ch. 7.

For periods from 6 April 2014, ITEPA 2003, s. 44 applies if:

(a)an individual (‘the worker’) personally provides services (which are not excluded services) to another person (‘the client’);

(b)there is a contract between:

(i)the client or a person connected with the client;

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