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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 61D
Version Superseded: 27/04/2017
Alternative versions:
- 06/04/2007- Amendment
- 11/02/2010
Point in time - 27/04/2017- Amendment
- 06/04/2021- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Section 61D is up to date with all changes known to be in force on or before 03 November 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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[F161DWorker treated as receiving earnings from employmentU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”),
(b)the worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and
(c)the payment or benefit is not earnings (within Chapter 1 of Part 3) received by the worker directly from the MSC.
(2)The MSC is treated as making to the worker, and the worker is treated as receiving, a payment which is to be treated as earnings from an employment (“the deemed employment payment”).
(3)The deemed employment payment is treated as made at the time the payment or benefit mentioned in subsection (1)(b) is received.
(4)In this Chapter—
“the worker” has the meaning given by subsection (1),
“the relevant services” means the services mentioned in that subsection, and
“the client” means the person to whom the relevant services are provided.
(5)Section 61F supplements this section.]
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
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