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A comprehensive list of definitions can be found in the Income Tax (Pay As You Earn) Regulations, SI 2003/2682, reg 2.

An 'employment' means an employment under a contract of service, a contract of apprenticeship or in the service of the Crown. In general the terms 'employer' and 'employee' have corresponding meanings¹. HMRC have published guidance to help determine whether a worker is employed or self-employed. This includes guidance on their website² and also a Check Employment Status of Tax' (CEST) indicator tool, which can be used to check the status of an individual³ (see E4.206).

For PAYE purposes the definition of 'employer' is extended to include (with specified exceptions):

1. Ìý

   •ÌýÌýÌýÌý agencies supplying workers⁴

2. Ìý

   •ÌýÌýÌýÌý payers of pensions⁵

3. Ìý

   •ÌýÌýÌýÌý other payers of relevant payments⁶

However, 'other payer' does not include a person who provides complete