| Commentary

(b) PAYE applies

| Commentary

(b)     PAYE applies

The Income Tax Acts and, in particular, the PAYE provisions, apply in relation to the deemed employment payment as if the worker were employed by the party who makes the deemed direct payment and the relevant engagements were undertaken in the course of performing the duties of the employment (ITEPA 2003 s 56). If the party who makes the deemed direct payment fails to account for PAYE, he will be subject to enforcement under the PAYE regime like an errant employer.

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