Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 60A — When a company qualifies as small for a tax year
When a company qualifies as small for a tax year 60A 1 For the purposes of this Chapter, a company qualifies as small for a tax year if one of the following conditions is met (but this is subject to…
Section 60B — When a company qualifies as small for a tax year: joint ventures
When a company qualifies as small for a tax year: joint ventures 60B 1 This section applies when determining for the purposes of section 60A(3) whether the small companies regime applies to a company…
Section 60C — When a company qualifies as small for a tax year: subsidiaries
When a company qualifies as small for a tax year: subsidiaries 60C 1 A company does not qualify as small for a tax year by reason of the condition in section 60A(3) being met if— a the company is a…
Section 60D — When a relevant undertaking qualifies as small for a tax year
When a relevant undertaking qualifies as small for a tax year 60D 1 Sections 60A to 60C apply in relation to a relevant undertaking as they apply in relation to a company, subject to any necessary…
Section 60E — When other undertakings qualify as small for a tax year
When other undertakings qualify as small for a tax year 60E 1 An undertaking that is not a company or a relevant undertaking qualifies as small for a tax year if one of the following conditions is…
Section 60F — When other persons qualify as small for a tax year
When other persons qualify as small for a tax year 60F 1 For the purposes of this Chapter, a person who is not a company, relevant undertaking or other undertaking qualifies as small for a tax year…
Section 60G — Sections 60A to 60F: connected persons
Sections 60A to 60F: connected persons 60G 1 This section applies where— a it is necessary for the purposes of determining whether a person qualifies as small for a tax year (“the tax year…
Section 60H — Duty on client to state whether it qualifies as small for a tax year
Duty on client to state whether it qualifies as small for a tax year 60H 1 This section applies if, in the case of an engagement that meets conditions (a) to (b) in section 49(1), the client receives…
Section 60I — When a person has a UK connection for a tax year
When a person has a UK connection for a tax year 60I 1 For the purposes of this Chapter, a person has a UK connection for a tax year if (and only if) immediately before the beginning of that tax year…
Section 61 — Interpretation
Interpretation 61 1 In this Chapter— “ associate ” has the meaning given by section 60; “ associated company ” has the meaning given by section 449 of CTA 2010 ; “ business ” means any trade,…
Section 61Z1 — Purported umbrella companies
Purported umbrella companies 61Z1 1 Subsection (5) applies if any of the following cases applies. 2 Case 1 is that— a a person (“the purported umbrella company”) participates in arrangements that…
Section 61Z2 — Disclosures to liable persons
Disclosures to liable persons 61Z2 1 Subsection (2) applies where an officer of Revenue and Customs considers that a person is, or may be, jointly and severally liable to pay an amount as a result of…
Section 61A — Scope of this Chapter
Scope of this Chapter 61A 1 This Chapter has effect with respect to the provision of services by a managed service company. 2 Nothing in this Chapter— a affects the operation of Chapter 7 of this…
Section 61NA — Meaning of status determination statement
Meaning of status determination statement 61NA 1 For the purposes of section 61N “ status determination statement ” means a statement by the client that— a states that the client has concluded that…
Section 61TA — Duty for client to withdraw status determination statement if it ceases to be medium or large
Duty for client to withdraw status determination statement if it ceases to be medium or large 61TA 1 This section applies if in the case of an engagement to which this Chapter applies— a the client…
Section 61WA — Anti-avoidance
Anti-avoidance 61WA 1 This section applies if in any case at least one relevant person in a chain participates in a relevant avoidance arrangement. 2 An arrangement is a “relevant avoidance…
Section 61B — Meaning of “managed service company”
Meaning of “managed service company” 61B 1 A company is a “managed service company” if— a its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to…
Section 61C — Section 61B: supplementary
Section 61B: supplementary 61C 1 The Treasury may by order provide that persons of a prescribed description do not fall within section 61B(1)(d). 2 An order under subsection (1) may be made so as to…
Section 61D — Worker treated as receiving earnings from employment
Worker treated as receiving earnings from employment 61D 1 This section applies if— a the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company…
Section 61E — Calculation of deemed employment payment
Calculation of deemed employment payment 61E 1 The amount of the deemed employment payment is the amount resulting from the following steps— Step 1 Find (applying section 61F) the amount of the…
Section 61F — Sections 61D and 61E: application of rules relating to earnings from employment
Sections 61D and 61E: application of rules relating to earnings from employment 61F 1 The following provisions apply for the purposes of sections 61D and 61E. 2 A “ payment or benefit ” means…
Section 61G — Application of Income Tax Acts in relation to deemed employment
Application of Income Tax Acts in relation to deemed employment 61G 1 The Income Tax Acts (in particular, the PAYE provisions) apply in relation to the deemed employment payment as follows. 2 They…
Section 61H — Relief in case of distributions by managed service company
Relief in case of distributions by managed service company 61H 1 A claim for relief may be made under this section where the MSC — a is a body corporate, b is treated as making a deemed employment…
Section 61I — Meaning of “associate”
Meaning of “associate” 61I 1 Subsections (2) to (4) apply for the purposes of this Chapter. 2 “ Associate ”, in relation to an individual, means— a a member of the individual's family or household, b…
Section 61J — Interpretation of Chapter
Interpretation of Chapter 61J 1 In this Chapter— “ associate ” has the meaning given by section 61I, “ business ” means any trade, profession or vocation, “ the client ” has the meaning given by…
Section 61K — Scope of this Chapter
Scope of this Chapter 61K 1 This Chapter has effect with respect to the provision of services through an intermediary in a case where the services are provided to a person who— a is a public…
Section 61L — Meaning of “public authority”
Meaning of “public authority” 61L 1 In this Chapter “ public authority ” means— a a public authority as defined by the Freedom of Information Act 2000, aa a body specified in section 23(3) of the…
Section 61M — Engagements to which Chapter applies
Engagements to which Chapter applies 61M 1 Sections 61N to 61R apply where— a an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another…
Section 61N — Worker treated as receiving earnings from employment
Worker treated as receiving earnings from employment 61N 1 If one of Conditions A to C is met, identify the chain of two or more persons where— a the highest person in the chain is the client, b the…
Section 61O — Conditions where intermediary is a company
Conditions where intermediary is a company 61O 1 The conditions mentioned in section 61N(9)(b) are that— a the intermediary is not an associated company of the client that falls within subsection…
Section 61P — Conditions where intermediary is a partnership
Conditions where intermediary is a partnership 61P 1 The condition mentioned in section 61N(10)(d) is— a that the worker, alone or with one or more relatives, is entitled to 60% or more of the…
Section 61Q — Calculation of deemed direct payment
Calculation of deemed direct payment 61Q 1 The amount of the deemed direct payment is the amount resulting from the following steps— Step 1 Identify the amount or value of the chain payment made by…
Section 61R — Application of Income Tax Acts in relation to deemed employment
Application of Income Tax Acts in relation to deemed employment 61R 1 The Income Tax Acts (in particular, Part 11 and PAYE regulations) apply in relation to the deemed direct payment as follows. 2…
Section 61S — Deductions from chain payments
Deductions from chain payments 61S 1 This section applies if, as a result of section 61R, a person who is treated as making a deemed direct payment is required under PAYE Regulations to pay an amount…
Section 61T — Client-led status disagreement process
Client-led status disagreement process 61T 1 This section applies if, before the final chain payment is made in the case of an engagement to which this Chapter applies, the worker or the deemed…
Section 61U — Information to be provided by worker or intermediary and consequences of failure
Information to be provided by worker or intermediary and consequences of failure 61U 1 In the case of an engagement to which this Chapter applies, the relevant person must inform the potential deemed…
Section 61V — Consequences of providing fraudulent information
Consequences of providing fraudulent information 61V 1 Subsection (2) applies if in any case— a a person (“the deemed employer”) would, but for this section, be treated by section 61N(3) as making a…
Section 61W — Prevention of double charge to tax and allowance of certain deductions
Prevention of double charge to tax and allowance of certain deductions 61W 1 Subsection (2) applies where— a a person (“the payee”) receives a payment or benefit (“the end-of-line remuneration”) from…
Section 61X — Interpretation
Interpretation 61X In this Chapter— “ associate ” has the meaning given by section 60; “ company ” means a body corporate or unincorporated association, and does not include a partnership; “…
Section 61Y — Umbrella companies: joint and several liability
Umbrella companies: joint and several liability 61Y 1 Subsection (2) applies if— a an individual (“the worker”) personally provides services, or enters into arrangements with a view to personally…
Section 61Z — Relevant parties
Relevant parties 61Z 1 If the contract referred to in subsection (4)(a) of section 61Y is between the umbrella company and a person other than the client, the person referred to in subsection…
Section 62 — Earnings
Earnings 62 1 This section explains what is meant by “earnings” in the employment income Parts. 2 In those Parts “ earnings ”, in relation to an employment, means— a any salary, wages or fee, b any…
Section 63 — The benefits code
The benefits code 63 1 In the employment income Parts “ the benefits code ” means— this Chapter, Chapter 3 (expenses payments), Chapter 4 (vouchers and credit-tokens), Chapter 5 (living…
Section 64 — Relationship between earnings and benefits code
Relationship between earnings and benefits code 64 1 This section applies if, apart from this section, the same benefit would give rise to two amounts (“ A ” and “ B ”)— a A being an amount of…
Section 65 — Dispensations relating to benefits within provisions not applicable to lower-paid employment
Dispensations relating to benefits within provisions not applicable to lower-paid employment 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 66 — Meaning of “employment” and related expressions
Meaning of “employment” and related expressions 66 1 In the benefits code— a “ employment ” means a taxable employment under Part 2, and b “employed”, “employee” and “employer” have corresponding…
Section 67 — Meaning of “director” and “full-time working director”
Meaning of “director” and “full-time working director” 67 1 In the benefits code “ director ” means— a in relation to a company whose affairs are managed by a board of directors or similar body, a…
Section 68 — Meaning of “material interest” in a company
Meaning of “material interest” in a company 68 1 For the purposes of the benefits code a person has a material interest in a company if condition A or B is met. 2 Condition A is that the person (with…
Section 69 — Extended meaning of “control”
Extended meaning of “control” 69 1 The definition of “control” in section 995 of ITA 2007 (which is applied for the purposes of this Act by section 719) is extended as follows. 2 For the purposes of…
Section 69A — Optional remuneration arrangements
Optional remuneration arrangements 69A 1 Subsections (2) to (7) have effect for the purposes of the benefits code. 2 A benefit provided for an employee is provided under “optional remuneration…