Charities must also consider the host employer rules where they pay an offshore agency to provide workers or another charity (overseas) provides them with workers. As with paying a UK based agency, the rules will apply where a worker is under the supervision, direction or control of the charity.

Where a worker is providing services to a UK organisation, someone in the UK must operate PAYE and NICs. Where there is a UK agency in the chain, that agency must operate PAYE and NICs.

If there is more than one UK agency in the contractual chain, the UK agency that contracts with the charity is responsible for operating PAYE and NICs.

If there is no UK agency in the chain, the charity itself is responsible for operating PAYE and NICs. Again, there are transfer of debt provisions if this does not happen, so charities should always check that PAYE and NICs are operated by someone.