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—
regulation 34 | simplified deduction scheme for personal employees |
regulation 35 | simplified deduction schemes: records |
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. |
Application to pension payers and pensionersI211
1
For the purposes of these Regulations—
a
pension payers are treated as employers;
b
pensioners are treated as employees; and
c
a pensioner’s “employment” with a pension payer starts when the pension starts and ends when the pension ends.
2
The following regulations do not apply to pension payers or pensioners in their capacity as such—
regulation 25 | cumulative basis: subsidiary PAYE income of employee paid weekly or at greater intervals |
regulation 34 | simplified deduction scheme for personal employees |
regulation 35 | simplified deduction schemes: records |
regulation 38 | death of employee (other than pensioner) |
Chapter 2 of Part 3 | new employees (other than pensioners): Forms P45 and P46 |
regulation 63 | repayment during unpaid leave |
regulation 64 | trade disputes |
regulation 65 | repayment if no longer employed |
regulation 71 | modification of F1regulations 67G and 68 in case of trade dispute |
regulation 75 | additional return in case of trade dispute |
regulations 85 to 89 | employers: annual return of other earnings |
regulation 90 | quarterly return if car becomes available or unavailable |
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 94 | employers: information to employees of other earnings |
regulation 95 | third parties: information to employees of other earnings |
regulation 96 | termination awards: information to employees |
regulation 100 | tips: special arrangements |
regulation 102(1) | succession to a business etc: employees (other than pensioners) |
regulation 104 | succession to a business: trade disputes |
Part 6 | PAYE settlement agreements |
Chapter 3 of Part 7 | holiday pay funds |
regulation 151 | obtaining the claimant’s Form P45 |
regulation 167 | jobseeker’s allowance paid by employer |
regulation 168 | regulation 167 cases: application of other regulations. |
Application to other payers and payeesI312
1
For the purposes of these Regulations—
a
other payers are treated as employers;
b
other payees are treated as employees; and
c
an other payee’s “employment” with an other payer starts when relevant payments start and ends when relevant payments end.
2
The following regulations do not apply to other payers or other payees in their capacity as such—
regulation 34 | simplified deduction scheme for personal employees |
regulation 35 | simplified deduction schemes: records |
regulation 85 to 88 | employers: annual return of other earnings |
regulation 90 | quarterly return if car becomes available or unavailable |
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 94 | employers: information to employees of other earnings |
regulation 95 | third parties: information to employees of other earnings |
regulation 96 | termination awards: information to employees |
Part 6 | PAYE settlement agreements |
regulation 134 | interpretation of Chapter 3 (holiday pay funds) |
regulation 167 | jobseeker’s allowance paid by employer |
regulation 168 | regulation 167 cases: application of other regulations. |
3
Paragraph (2) is subject to regulation 91(9) (termination awards: former employers and employees).
4
The following regulation does not apply to other payees in their capacity as such—
regulation 64 | trade disputes. |