Part 2

Employment income: charge to tax
Chapter 8

Workers' services provided through intermediaries to small clients

Supplementary provisions

Earlier date of deemed employment payment in certain cases
57
1
If in any tax year—
a
a deemed employment payment is treated as made, and
b
before the date on which the payment would be treated as made under section 50(2) any relevant event (as defined below) occurs in relation to the intermediary,
the deemed employment payment for that year is treated as having been made immediately before that event or, if there is more than one, immediately before the first of them.
2
Where the intermediary is a company the following are relevant events—
a
the company ceasing to trade;
b
where the worker is a member of the company, the worker ceasing to be such a member;
c
where the worker holds an office with the company, the worker ceasing to hold such an office;
d
where the worker is employed by the company, the worker ceasing to be so employed.
3
Where the intermediary is a partnership the following are relevant events—
a
the dissolution of the partnership or the partnership ceasing to trade or a partner ceasing to act as such;
b
where the worker is employed by the partnership, the worker ceasing to be so employed.
4
Where the intermediary is an individual and the worker is employed by the intermediary, it is a relevant event if the worker ceases to be so employed.
5
The fact that the deemed employment payment is treated as made before the end of the tax year does not affect what receipts and other matters are taken into account in calculating its amount.
Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)