Part 11

Pay As You Earn
Chapter 3

PAYE: special types of payer or payee

Travel expenses of workers providing services through intermediaries: recovery of unpaid tax
688B
1
PAYE
regulations may make provision for, or in connection with, the recovery from a director or officer of a company, in such circumstances as may be specified in the regulations, of amounts within any of subsections (2) to (5).
2
An amount within this subsection is an amount that the company is to account for in accordance with
PAYE
regulations by virtue of section 339A(7) to (9) (persons providing fraudulent documents).
3
An amount within this subsection is an amount which the company is to deduct and pay in accordance with
PAYE
regulations by virtue of section 339A in circumstances where—
a
the company is an employment intermediary,
b
on the basis that section 339A does not apply by virtue of subsection (3) of that section, the company has not deducted and paid the amount, but
c
the company has not been provided by any other person with evidence from which it would be reasonable in all the circumstances to conclude that subsection (3) of that section applied (and the mere assertion by a person that the manner in which the worker provided the services was not subject to (or to the right of) supervision, direction or control by any person is not such evidence).
4
An amount within this subsection is an amount that the company is to deduct and pay in accordance with
PAYE
regulations by virtue of section 339A in a case where subsection (4) of that section applies (services provided under arrangements made by intermediaries).
5
An amount within this subsection is any interest or penalty in respect of an amount within any of subsections (2) to (4) for which the company is liable.
6
In this section—
- “
company
” includes a limited liability partnership;
- “
director
” has the meaning given by section 67;
- “
employment intermediary
” has the same meaning as in section 339A;
- “
officer
”, in relation to a company, means any manager, secretary or other similar officer of the company, or any person acting or purporting to act as such
S. 688B inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 14(3)
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10