[ESM4020] ESM4020 – Particular occupations: computer staff supplied by agencies
A copy is set out below of a circular issued to its members by the Computing Services Association (representing agencies supplying clients with computer staff) giving guidance on the circumstances in which PAYE must be operated by agencies by virtue of Section 134 ICTA1988 – now Section 44 ITEPA 2003. Although HMRC has approved the circular, it is intended only as guidance and is not binding on HMRC or on members of the Association. It does not imply any departure from the HMRC's interpretation of Section 44 as set out in ESM2000 onwards.
'Computing Services Association guidelines for the application of the provisions of Section 134 ICTA 1988