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

[61N  Worker treated as receiving earnings from employment]

[(1)     If one of Conditions A to C is met, identify the chain of two or more persons where—

(a)     the highest person in the chain is the client,

(b)     the lowest person in the chain is the intermediary, and

(c)     each person in the chain above the lowest makes a chain payment to the person immediately below them in the chain.

(See section 61U for cases where one of Conditions A to C is treated as being met.)

(2)     In this section and sections 61O to 61S—

“chain payment” means a payment, or money's worth or any other benefit, that can reasonably be taken to be for the worker's services to the client,

“mŨĔ

(a)     in relation to a chain payment that is money's worth, means transfer, and

(b)     in relation to a chain payment that is a benefit other than a payment or money's worth, means provide, and

“the fee-payer” means the person in the chain immediately above the lowest.

(3)     The fee-payer is treated as making to the worker, and

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