Commentary

(f) Recovery from employee of tax that has been self-assessed

Division BII Taxation of Employment Income
| Commentary

(f) Recovery from employee of tax that has been self-assessed

| Commentary

(f)     Recovery from employee of tax that has been self-assessed

An individual may be engaged under arrangements which, while considered by the parties not to amount to a contract of service, are subsequently adjudged by the courts to have done so. The disconcerting effect of such a finding is retrospectively to identify that the employer should have been operating PAYE on payments (or notional payments) of earnings made to his employee. However, the employee may already have been accounting for tax under the self-assessment regime on a self-employed basis. If the PAYE Regulations were operated in their full rigour, this could mean that the

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