The Agency Legislation

7 February 2014

HMRC have issued a note to confirm how the changes in the agency rules will interact with the current legislation in respect of working through an intermediary (commonly called IR35). It follows on from concerns that were raised during the consultation process of Onshore Employment Intermediaries: False Self-Employment.

The full note (Interaction of Personal Service Companies with the Proposed Changes to Chapter 7 S44-47 ITEPA 2003 (The Agency Legislation)) is available at:

The note confirms that there will be no change in that the proposed Agency legislation will not generally apply where a worker is engaged via a PSC provided they meet similar conditions that would be required to comply with IR35.