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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /Accounting for the deemed employment payment and distributions / E4.1019 Timing of the deemed employment payment

E4.1019 Timing of the deemed employment payment

Personal and employment tax

E4.1019 Timing of the deemed employment payment

The deemed employment payment is usually treated as paid to the worker on the last day of the tax year to which it relates¹. This means that a deemed employment payment for a tax year is treated as paid on 5 April in that tax year. However, in certain situations it is treated as paid earlier in the tax year². The fact that a deemed

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