Part 2Employment income: charge to tax
Chapter 8Application of provisions to workers under arrangements made by intermediaries
Application of this Chapter
49Engagements to which this Chapter applies
(1)
This Chapter applies where—
(a)
an individual (“the worker”) personally performs, or is under an obligation personally to perform, services F1for another person (“the client”),
F2(aa)
the client is not a public authority,
(b)
the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), and
F3(c)
the circumstances are such that—
(i)
if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client or the holder of an office under the client, or
(ii)
the worker is an office-holder who holds that office under the client and the services relate to the office.
F4(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
The reference in subsection (1)(b) to a “third party” includes a partnership or unincorporated body of which the worker is a member.
(4)
The circumstances referred to in subsection (1)(c) include the terms on which the services are provided, having regard to the terms of the contracts forming part of the arrangements under which the services are provided.
F5(4A)
Holding office as statutory auditor of the client does not count as holding office under the client for the purposes of subsection (1)(c), and here “statutory auditor” means a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (see section 1210 of that Act).
(5)
In this Chapter “engagement to which this Chapter applies” means any such provision of services as is mentioned in subsection (1).