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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 / E4.1020A Deemed payment paid as salary in a later year

E4.1020A Deemed payment paid as salary in a later year

Personal and employment tax

See E4.1010 about the dangers of paying a deemed income as salary in a following year. The deemed payment is designed for a worker extracting profits through dividends rather than salary. The danger arises

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D6.503 International movement of capital—reportable transactions and events

D1.8101 Groups of companies

B2.218 Surplus business accommodation

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

I4.562 Sales and mortgages of reversionary interests

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E4.1167 Payments made after leaving and after issue of form P45

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest