PART 1Income tax, corporation tax and capital gains tax

CHAPTER 2Income tax: general

Other provisions

20PAYE obligations of UK intermediary in cases involving non-UK employer

1

Section 689 of ITEPA 2003 (PAYE: employee of non-UK employer) is amended as follows.

2

After subsection (1A) insert—

1B

Subsection (1C) applies if—

a

the employee worked for the relevant person during the period under or in consequence of arrangements made between the relevant person and a third person,

b

the third person did not make the payment of, or on account of, PAYE income of the employee, and

c

PAYE regulations would apply to the third person if the third person were to make a payment of, or on account of, PAYE income of the employee.

1C

The third person is to be treated, for the purposes of PAYE regulations, as making a payment of PAYE income of the employee of an amount equal to the amount given by subsection (3).

3

In subsection (2), for “The” substitute “ If subsection (1C) does not apply, the ”.

4

The amendments made by this section are treated as having come into force on 6 April 2014.