688AAWorkers' services provided through intermediaries: recovery of PAYE

1

PAYE Regulations may make provision for, or in connection with, the recovery of a deemed employer PAYE debt from a relevant person.

2

“A deemed employer PAYE debt” means an amount—

a

that a person (“the deemed employer”) is liable to pay under PAYE regulations in consequence of being treated under section 61N(3) as having made a deemed direct payment to a worker, and

b

that an officer of Revenue and Customs considers there is no realistic prospect of recovering from the deemed employer within a reasonable period.

3

“Relevant person”, in relation to a deemed employer PAYE debt, means a person who is not the deemed employer and who—

a

is the highest person in the chain identified under section 61N(1) in determining that the deemed employer is to be treated as having made the deemed direct payment, or

b

is the second highest person in that chain and is a qualifying person (within the meaning given by section 61N(8)) at the time the deemed employer is treated as having made that deemed direct payment.