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    PAYE and NIC - Pay as you earn - General principles - Persons liable - Special cases - 40085

    There are special rules in the following situations so that PAYE is not avoided. Situation Details Person liable Reference Agency workers1 If: - client pays worker direct; - agency is overseas;...

    Agency rules and IR35

    Tough new rules aim to close the loophole that allowed workers to avoid PAYE where they were paid through an agency. HMRC says that the rules can catch companies as well as individuals. Is this effectively...