[61D Worker treated as receiving earnings from employment]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[The deemed employment payment]

[61D  Worker treated as receiving earnings from employment]

[(1)     This section applies if—

(a)     the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”),

(b)     the worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and

(c)     the payment or benefit is not earnings (within Chapter 1 of Part 3)

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