PART 1INTRODUCTION
Application to payers and payees
Application to agencies and agency workersI110
1
For the purposes of these Regulations—
a
agencies are treated as employers; and
b
agency workers are treated as employees.
2
For the purposes of the regulations listed in paragraph (3), an agency ceases to employ an agency worker at the earlier of—
a
the end of the relationship between the agency and agency worker, or
b
the end of a period of 3 months during which the agency makes no relevant payments to the agency worker,
and not each time the agency worker stops providing services to a client of the agency.
3
The regulations are—
regulation 36 | cessation of employment: Form P45 |
regulation 37 | PAYE income paid after employment ceased |
regulation 46(6) | employer to ignore code relating to employment which has ceased |
regulation 51(5) to (7) | effects of employment ceasing on Form P45 procedure |
regulation 94(3) to (7) | information to former employees of other earnings. |
4
The following regulations do not apply to agencies or agency workers in their capacity as such—
F1. . . | F1. . . |
F1. . . | F1. . . |
regulation 91 | termination awards: information to be provided |
regulation 92 | termination awards: return if award changes |
regulation 93 | termination awards: return if more than one employer |
regulation 96 | termination awards: information to employees |
Part 6 | PAYE settlement agreements |
regulation 167 | jobseeker’s allowance paid by employer |
regulation 168 | regulation 167 cases: application of other regulations. |