CH28490 - Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data-holders - agencies
Special data-gathering powers exist where agencies are involved.
Where a person (바카라 사이트渢he worker바카라 사이트�) provides services to another person (바카라 사이트渢he client바카라 사이트�) but those services are supplied through a third person (바카라 사이트渢he agency바카라 사이트�), then the remuneration receivable from the contract is treated, under sections 44(2) and 45 of ITEPA 2003, as employment held by the worker with the agency.
For data-gathering purposes the worker is treated as employed by the agency. So payments made to the worker under the agency contract, or treated as earnings under section 45 of ITEPA 2003, are not 바카라 사이트榬elevant payments바카라 사이트� for the purposes of Schedule 23.
This means that we can issue a data-holder notice requiring relevant data about the worker from the agency as the worker바카라 사이트檚 employer, but not from the client.
See CH28500 for guidance on the relevant data that we can obtain from the agency as data-holder.
FA11/SCH23/PARA10
ITEPA03/S44 (2)
ITEPA03/S45