Section 688 | Agency workers ^F1F2F3

(1)This section applies if the remuneration receivable by an individual in consequence of providing services falls to be treated under section 44 (agency workers) as earnings from an employment.^F4

(1A)The relevant provisions have effect as if the individual held the employment with or under the deemed employer, subject to subsection (2).^F4

(1B)For the purposes of sections 687, 689 and 689A, if—^F4

(a)a person other than the deemed employer or an intermediary of the deemed employer makes a payment of, or on account of, PAYE income of the individual, and^F4

(b)the payment is not within subsection (2),^F4

the person is to be treated as making the payment as an intermediary of the deemed employer.

(2)If—^F5

(a)the client is not the deemed employer, and^F6

(b)a payment of, or on account of, PAYE income of the individual is made by a person acting on behalf of the client, and at the expense of the client or a person connected with the client,

section 687 and, in relation to any payment treated as made by the client under section 687, section 710 have effect in relation to the payment as if the client and not the deemed employer were the employer for the purposes of the relevant provisions.

(2A)PAYE regulations may make provision for, or in connection with, the recovery from a director or officer of a company, in such circumstances as may be specified in the regulations, of—^F7

(a)any amount the company is, by virtue of section 44(4) to (6) or 46A, to deduct, or account for, in accordance with PAYE regulations, and^F7

(b)any interest or penalty, in respect of an amount within paragraph (a), for which the company is liable.^F7

(3)In this section—^F1