E4.1012A Step Two—Payments Received From Other Sources

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /The deemed employment payment / E4.1012A Step two—payments received from other sources

Commentary

Personal and employment tax

Step two is to add payments and other benefits received by the worker (other than from the intermediary) in that year in respect of relevant engagements which:

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E5.607 Corporate members

C1.106 Allowable capital losses

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

A4.214 Claims following further assessments—income tax and capital gains tax

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