[61E Calculation of deemed employment payment]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[61E  Calculation of deemed employment payment]

[(1)     The amount of the deemed employment payment is the amount resulting from the following steps—

Step 1     Find (applying section 61F) the amount of the payment or benefit mentioned in section 61D(1)(b).

Step 2     Deduct (applying Chapters 1 to 5 of Part 5) the amount of any expenses met by the worker that would have been deductible from the taxable earnings from the employment if—

(a)     the worker had been employed by the client to provide

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