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HMRC internal manual

Employment Income Manual

PAYE: special type of payment: meaning of employee

Section 712 ITEPA 2003For the purposes of Part 11 ITEPA 2003, employee means a person who holds or has held employment with another person.

There are special rules for agency workers (see EIM11815).
## Sections 4 and 5 ITEPA 2003Sections 4 and 5 ITEPA 2003 apply for the purposes of Part 11 ITEPA 2003 as they apply for the purposes of the employment income parts. The meaning of employee must be construed accordingly. Therefore reference to an employment includes an office and a directorship. Similarly, reference to an employee includes an office-holder and a director.