Income Tax (Earnings and Pensions) Act 2003

Treatment of related employments

220 Related employments

(1) This section applies if a person is employed in two or more related employments.

(2) None of the employments is to be regarded as lower-paid employment in relation to a tax year if—

(a) the total of the earnings rates for the employments for the year (calculated in each case under section 218) is £8,500 or more, or

(b) any of them is an employment falling outside the exclusion contained in section 216(1) (provisions not applicable to lower-paid employment).

(3) For the purposes of this section two employments are “related” if—

(a) both are with the same employer, or

(b) one is with a body or partnership (“A”) and the other is either—

(i) with an individual, partnership or body that controls A (“B”), or

(ii) with another partnership or body also controlled by B.