(c) More than one relevant intermediaryThere may be more than one relevant intermediary. In such a case, all relevant intermediaries are jointly and severally liable for PAYE in respect of any deemed employment payment treated as made by any of them regarding engagements for which they received payments (ITEPA 2003 s 59).
There may be more than one relevant intermediary. In such a case, all relevant intermediaries are jointly and severally liable for PAYE in respect of any deemed employment payment treated as made by any of them regarding engagements for which they received payments (ITEPA 2003 s 59).
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