Income Tax (Earnings and Pensions) Act 2003 section 47

Interpretation of this Chapter

Section 47 defines key terms used in the agency workers chapter, specifically "excluded services" and "remuneration".

• Services by entertainers (actors, singers, musicians) and models (fashion, photographic, artist's) are excluded from the agency worker rules
• Services performed entirely at the worker's own home or at premises not controlled by the client are also excluded
• Remuneration covers every form of payment, gratuity, profit and benefit — but only to the extent it would have been taxable employment income if the worker had been directly employed
• The definition of remuneration is intentionally broad in scope but limited by the employment income test, ensuring agency workers are taxed equivalently to employees but no more