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Income Tax (Earnings and Pensions) Act 2003, Section 61G is up to date with all changes known to be in force on or before 09 September 2024. 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.
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(1)The Income Tax Acts (in particular, the PAYE provisions) apply in relation to the deemed employment payment as follows.
(2)They apply as if—
(a)the worker were employed by the MSC to provide the relevant services, and
(b)the deemed employment payment were a payment by the MSC of earnings from that employment;
but this is subject to subsection (3).
(3)No deduction under Part 5 (deductions allowed from employment income) or section 232 (mileage allowance relief) may be made from the deemed employment payment.
(4)The worker is not chargeable to tax in respect of the deemed employment payment if, or to the extent that, by reason of any combination of the factors mentioned in subsection (5), the worker would not be chargeable to tax if—
(a)the worker were employed by the client to perform the relevant services, and
(b)the deemed employment payment were a payment by the client of earnings from that employment.
(5)The factors are—
[F2(a)the worker being resident or domiciled outside the United Kingdom or meeting the requirement of section 26A,]
(b)the client being resident F3... outside the United Kingdom, and
(c)the relevant services being provided outside the United Kingdom.
(6)Where the MSC is a partnership and the worker is a member of the partnership, the deemed employment payment is treated as received by the worker in the worker's personal capacity and not as income of the partnership.
(7)Where—
(a)the worker is resident in the United Kingdom, and
(b)the relevant services are provided in the United Kingdom,
the MSC is treated as having a place of business in the United Kingdom, whether or not it in fact does so.]
Textual Amendments
F1Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4
F2S. 61G(5)(a) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 31(a)
F3Words in s. 61G(5)(b) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 31(b)
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