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Income Tax (Earnings and Pensions) Act 2003

Section 44: Treatment of workers supplied by agencies

177.This section derives from section 134(1), (4) and (5) of ICTA.

178.The conditions are set out in subsection (1). These have been set out in more colloquial English (personally providing services instead of rendering personal services) and in the case of subsection (1)(c), it has been made more obvious that the person supervising the manner of the work is not specified.

179.If all of the conditions in this Chapter are satisfied, then it operates so that:

  • the services provided by the worker under an agency contract are treated as the performance of the duties of an employment with the agency; and

  • the remuneration receivable is treated as earnings from that employment.

180.The words in brackets in subsection (2)(b), which provide that the remuneration which is treated as earnings of an employment includes any remuneration paid by the client, derive from section 134(4) of ICTA.

181.The extra focus on the agency contract is achieved by the definition of this being taken to section 47 and more significantly by the words “with the agency” in the last part of section 44(2)(a). The duties (the services provided to the client) are the deemed duties of an employment held with the agency. See Change 10 in Annex 1.

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