Agency Workers

Summary

To ask the Chancellor of the Exchequer, for what reasons HMRC did not enforce the agency rules under (a) section 134 of the Income and Corporation Taxes Act 1988 and (b) section 44 of the Income Tax (Earnings and Pensions) Act 2003.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 24 October 2022

   Written question

   To ask the Chancellor of the Exchequer, for what reasons HMRC did not enforce the agency rules under (a) section 134 of the Income and Corporation Taxes Act 1988 and (b) section 44 of the Income Tax (Earnings and Pensions) Act 2003.

   Source: Commons

2. 1 November 2022

   Answer

   Under section 44 of the Income Tax (Earnings and Pensions) Act 2003, and previously section 134 of the Income and Corporation Taxes Act 1988, most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purpo...

   Source: Written answer

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

• · Treasury · Answering body

Related records

No cross-record relationships stored yet.