Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Glossary

Part 2: Employment income: charge to tax
Chapter 8: Application of provisions to workers under arrangements made by intermediaries
Overview
Section 53: Conditions of liability where intermediary is an individual

215.This section is only of interest where the intermediary is an individual. It is drawn from paragraph 4. The condition looks at what is actually going on between the worker, the intermediary and the client. It is satisfied if the worker receives (or is entitled to receive) direct from the intermediary something that can reasonably be taken to be remuneration for services provided to the client.