From 6 April 2014 if a worker supplied by an employment agency personally carries out the work, or is involved in the provision of the services, the payment from the engager to the worker will have to be taxed under PAYE with class 1 NICs deducted. Any apparent right of substitution in the worker's contract will not prevent PAYE and NICs being due at the employed rates.
If you have any doubts about the contracts you are using either as a worker or an employer, our tax experts can help check the tax implications for you.
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