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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.9 Managed service companies /The deemed employment payment / E4.910D Treatment of payments other than cash to the worker
Commentary

E4.910D Treatment of payments other than cash to the worker


Personal and employment tax

Where the payment is made to an associate of the worker, the tax and NIC treatment remains the same as described above. For this purpose, an associate of the worker (an individual) is defined by the legislation1 as:

  1. Ìý

    •ÌýÌýÌýÌý a member of the individual's family or household (including civil partners and cohabiting couples2)

  2. Ìý

    •ÌýÌýÌýÌý a relative of the individual (ancestor, lineal descendant or sibling)

  3. Ìý

    •ÌýÌýÌýÌý a partner of the individual or

  4. Ìý

    •ÌýÌýÌýÌý the trustee

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