High Court reinforces the 'other payer' concept for PAYE purposes

Table of contents

• Original news
• What were the key questions under consideration in this case?
• What does this case tell us about the meaning of ‘earnings from employment’?
• What are the key points to remember about PAYE rules applying to ‘other payers’ and when might they arise in practice?
• What did the High Court decide in relation to the jurisdictional scope of the UK’s PAYE rules?
• What are the practical implications of this case?
• How does this case fit within the wider context of HMRC’s consultation on proposed PAYE and NICs changes in relation to offshore employers/intermediaries?

Article summary

Tax analysis: When will payments to an employee under a deed constitute employment income from which income tax is deductible by way of PAYE? Phil Rutherford, senior tax director at Molson Coors Europe, comments on the decision in Telfer v Sakellarios.