Income Tax (Earnings and Pensions) Act 2003 section 46

Cases involving unincorporated bodies etc.

Section 46 extends the agency worker rules to situations where the worker provides services through a partnership, an unincorporated body, or is a member of the agency itself.

• The agency worker rules apply even when the worker provides services as a partner in a firm or a member of an unincorporated body
• The rules also apply where the agency itself is an unincorporated body of which the worker is a member, such as a professional association
• Where a worker provides services through a partnership or unincorporated body, the resulting income is taxed as the worker's personal income, not as income of the firm or body
• This prevents the agency rules from being sidestepped simply by routing work through a partnership or membership-based organisation