1. Contractors limited company
2. Personal liability of directors, officers or associates of the contractors limited company
3. The provider
4. Personal liability of directors, officers or associates of the providers company
5. Others; which can include agencies.
The debt to others is only likely to arise where this has not been completely satisfied by 1,2,3 or 4.
This is only in relation to debt transfer and takes no account of any other potential actions; also refer to Q&A We send out checklists to providers is that enough? for further information.