C1Part 2Employment income: charge to tax
F1Chapter 9Managed service companies
Pt. 2 Ch. 9 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 4
The deemed employment payment
61DWorker treated as receiving earnings from employment
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.
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)