3.—(1) Where an employee works for a person who is not his immediate employer, that person shall be treated as the employer for the purpose of this Schedule, and the immediate employer shall furnish the principal employer with such particulars of the employee’s emoluments as may be necessary to enable the principal employer to comply with the provisions of this Schedule.
This is subject to the qualification in sub-paragraph (4).
(2) In this paragraph—
“the principal employer” means the person specified as the relevant person in the direction referred to in sub-paragraph (4), and
“the immediate employer” means the person specified as the contractor in that direction.
(3) If the employee’s emoluments are actually paid to him by the immediate employer—
(a)the immediate employer shall be notified by the principal employer of the amount of earnings-related contributions which may be deducted when the emoluments are paid to the employee, and may deduct the amount so notified to him accordingly; and
(b)the principal employer may make a corresponding deduction on making to the immediate employer the payment out of which the said emoluments will be paid.
(4) This paragraph only applies if a direction has been given by the Board under section 203E of the Taxes Act (PAYE: mobile UK workforce) F1.
(5) Where an employee is paid a sickness payment which by virtue of regulation 23 is not made through the secondary contributor in relation to the employment—
(a)the person making that payment shall furnish the secondary contributor with such particulars of that payment as may be necessary to enable the secondary contributor to comply with this Schedule; and
(b)for the purposes only of this Schedule the secondary contributor shall be deemed to have made the sickness payment.
Textual Amendments
F1Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).