EIM11805 - PAYE: special type of payment: meaning of employer

Section 712 ITEPA 2003

For the purposes of Part 11 ITEPA 2003, employer means:
- in relation to an employee, a person with whom the employee holds or has held an employment and - in relation to any PAYE income of an employee, the person who is the employer of the employee in relation to the employment in respect of which the income is or was provided or by reference to which it falls to be regarded as PAYE income.

Sections 4 and 5 ITEPA 2003

Sections 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 employer 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.