For agencies & fee-payers

Agency & fee-payer

For staffing agencies, RPOs and fee-payers assessing engagements in their supply chain.

You place the worker, so you are often the one who pays their company — and that can make you the . This checks the , whether it holds up, and where you sit in the — for every worker you place.

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We assess the determination you received and the exposure you carry as fee-payer. Under s.61NA ITEPA 2003 a Status Determination Statement is the end client's to issue — an agency cannot issue one, and no tool can issue one for you.

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What amount is PAYE operated on?

For an inside-IR35 engagement the fee-payer runs the statutory steps of s.61Q ITEPA 2003 on each payment to the worker's company (HMRC guidance: ESM10028). Free to use; nothing is stored.

Chain payment, as invoiced (£)—£0£20,000VAT element of that payment (£)Direct cost of materials (£)Expenses deductible in direct employment (£)

Employer (secondary) Class 1 NICs and the apprenticeship levy are funded by the fee-payer on top of this amount.

Why it stops here›

HMRC's published position is that those costs cannot lawfully be deducted from a fee that has been agreed; a lower rate can only be negotiated before terms are agreed. This walkthrough applies no tax or NIC rates deliberately: rates change every April, and a stale rate prints wrong money silently.