{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-10.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Application to agencies and agency workers",
  "text": "(1) For the purposes of these Regulations—\n(a) agencies are treated as employers; and\n(b) agency workers are treated as employees.\n(2) For the purposes of the regulations listed in paragraph (3), an agency ceases to employ an agency worker at the earlier of—\n(a) the end of the relationship between the agency and agency worker, or\n(b) the end of a period of 3 months during which the agency makes no relevant payments to the agency worker,\nand not each time the agency worker stops providing services to a client of the agency.\n(3) The regulations are—\nregulation 36\ncessation of employment: Form P45\nregulation 37\nPAYE income paid after employment ceased\nregulation 46(6)\nemployer to ignore code relating to employment which has ceased\nregulation 51(5) to (7)\neffects of employment ceasing on Form P45 procedure\nregulation 94(3) to (7)\ninformation to former employees of other earnings.\n(4) The following regulations do not apply to agencies or agency workers in their capacity as such—\n. . .\n. . .\n. . .\n. . .\nregulation 91\ntermination awards: information to be provided\nregulation 92\ntermination awards: return if award changes\nregulation 93\ntermination awards: return if more than one employer\nregulation 96\ntermination awards: information to employees\nPart 6\nPAYE settlement agreements\nregulation 167\njobseeker’s allowance paid by employer\nregulation 168\nregulation 167 cases: application of other regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 10(4) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(4), 7"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 10 in force at 6.4.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/10",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}