Part 2Employment income: charge to tax
Chapter 8Workers' services provided through intermediaries to small clients
Application of this Chapter
53Conditions of liability where intermediary is an individual
Where the intermediary is an individual the conditions are that the payment or benefit—
(a)
is received or receivable by the worker directly from the intermediary, and
(b)
can reasonably be taken to represent remuneration for services provided by the worker to the client.