| Commentary

(3) Deemed employment payment

| Commentary

(3)     Deemed employment payment

Where the services of a worker are provided by an MSC and the worker receives a payment or benefit which can reasonably be taken to be in respect of the services, and that payment is not earnings within ITEPA Part 3 Ch 1, the MSC is treated as making and the worker is treated as receiving (see ITEPA 2003 s 61D) a 'deemed employment payment' (calculated in accordance with ITEPA 2003 s 61E), to be treated as earnings from the employment. This payment is subject to NIC, in

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