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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 689

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Version Superseded: 06/04/2014

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Point in time view as at 20/07/2011. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 689 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

689Employee of non-UK employerU.K.

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(1)This section applies if—

(a)an employee during any period works for a person (“the relevant person”) who is not the employer of the employee,

(b)any payment of, or on account of, PAYE income of the employee in respect of that period is made by a person who is the employer or an intermediary of the employer or of the relevant person,

(c)PAYE regulations do not apply to the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer, and

(d)income tax [F1and any relevant debts are] not deducted, or not accounted for, in accordance with the regulations by the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer.

[F2(1A)Subject to subsection (4), subsection (1)(b) does not apply in relation to a payment so far as the sum paid is employment income under Chapter 2 of Part 7A.]

(2)The relevant person is to be treated, for the purposes of PAYE regulations, as making a payment of PAYE income of the employee of an amount equal to the amount given by subsection (3).

(3)The amount referred to is—

(a)if the amount of the payment actually made is an amount to which the recipient is entitled after deduction of income tax [F3and any relevant debts due under the PAYE regulations] , the aggregate of the amount of the payment and the amount of any income tax [F4and any relevant debts deductible] due, and

(b)in any other case, the amount of the payment.

(4)If, by virtue of any of sections [F5687A and] 693 to 700, an employer would be treated for the purposes of PAYE regulations (if they applied to the employer) as making a payment of any amount to an employee, this section has effect as if—

(a)the employer were also to be treated for the purposes of this section as making an actual payment of that amount, and

(b)paragraph (a) of subsection (3) were omitted.

(5)For the purposes of this section a payment of, or on account of, PAYE income of an employee is made by an intermediary of the employer or of the relevant person if it is made—

(a)by a person acting on behalf of the employer or the relevant person and at the expense of the employer or the relevant person or a person connected with the employer or the relevant person, or

(b)by trustees holding property for any persons who include or class of persons which includes the employee.

(6)In this section and sections 690 and 691 “work”, in relation to an employee, means the performance of any duties of the employment of the employee and any reference to the employee’s working is to be read accordingly.

Textual Amendments

F2S. 689(1A) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 30(2)

F5Words in s. 689(4) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 30(3)

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