A payment to the worker (the 'end-of-line remuneration') may be adjusted to prevent double taxation. At its simplest, the payment to the worker may be treated as net of the amount of the deemed direct payment (DDP), provided the chain payment on which it is based (see E4.1043) has suffered PAYE (tax and NIC)1. More technically, the end-of-line remuneration must reasonably be seen as remuneration for the services provided to a client; a DDP must have been treated as made to the recipient of the end-of-line remuneration; the chain payment on which the DDP is based must also be reasonably seen as payment for the same services; and the recipient
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Web page updated on 17 Mar 2025 16:53