SCHEDULES
SCHEDULE 12 Provision of services through an intermediary
Part I Application of this Schedule
Engagements to which this Schedule applies
1
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Worker treated as receiving Schedule E income
2
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions of liability where intermediary is a company
3
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions of liability where intermediary is a partnership
4
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions of liability where intermediary is an individual
5
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exception of certain payments subject to deduction of tax
6
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II The deemed Schedule E payment
Calculation of deemed Schedule E payment
7
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7AReimbursed expenses
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7BTreatment of mileage allowances
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of payments made under construction industry scheme
8
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Apportionments
9
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Schedule E rules
10
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Application of Income Tax Acts in relation to deemed Schedule E payment
11
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III Supplementary provisions
Earlier date of deemed Schedule E payment in certain cases
12
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relief in case of distributions by intermediary
13
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions applicable to multiple intermediaries
14
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiple intermediaries: avoidance of double-counting
15
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Multiple intermediaries: joint and several liability for PAYE deductions
16
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of profits of intermediary: deduction for deemed Schedule E payment
F2517
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of profits of intermediary: special rules for partnerships
F2618
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “associate"
19
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “the Inland Revenue"
20
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
21
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional provisions: general
22
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transitional provisions: deemed discontinuance of business
23
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Saving for provisions relating to agency workers
24
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .