Section 688AA — Income Tax (Earnings and Pensions) Act 2003: Workers' services provided through intermediaries: recovery of PAYE

Workers' services provided through intermediaries: recovery of PAYE 688AA 1 PAYE Regulations may make provision for, or in connection with, the recovery of a deemed employer PAYE debt from a relevant person. 2 “ A deemed employer PAYE debt ” means an amount—

a that a person (“the deemed employer”) is liable to pay under PAYE regulations in consequence of being treated under section 61N(3) as having made a deemed direct payment to a worker (other than by virtue of section 61WA) , and b that an officer of Revenue and Customs considers there is no realistic prospect of recovering from the deemed employer within a reasonable period. 3 “ Relevant person ”, in relation to a deemed employer PAYE debt, means a person who is not the deemed employer and who—

a is the highest person in the chain identified under section 61N(1) in determining that the deemed employer is to be treated as having made the deemed direct payment, or b is the second highest person in that chain and is a qualifying person (within the meaning given by section 61N(8)) at the time the deemed employer is treated as having made that deemed direct payment.