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Employment agency contracts declaration by exempt client

Form reference: PTA-Form-03

Use the online form

Open the PTA-Form-03 form

About this form

Use this form to declare that wages paid by an employment agency to a service provider would be exempt from payroll tax if you had paid the service provider directly as an employee.

Review the information about employment agencies and organisations exempt from payroll tax before completing the form.

You can save the form and return to it later using your tracking code and the answer to your security question.

Only exempt clients can complete this form. Once you have completed the form, select ‘submit’ and download a copy. A copy of the form will be sent to the supplied email address. You must provide the completed declaration to the employment agency.

The employment agency must keep the declaration for 5 years and provide it to us if requested.

Get these details ready

The declaration must provide:

  • the client’s name and contact details
  • the employment agency’s name
  • the date of the employment agency contract.

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Updated: 30 July 2026