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HMRC internal manual

Employment Income Manual

PAYE: special types of payment: employee’s requirement to make good PAYE: meaning of 'employer'

Section 222(3) ITEPA 2003

For the purpose of section 222, ‘employer’ means the person who is taken to be the employer for the purposes of whichever provision applies to require the operation of PAYE in relation to the notional payment.

‘Employer’ also includes a person who is treated as making a payment of PAYE income by virtue of section 689(2) ITEPA. That is the person that an employee works for in the UK but who is not the actual employer (see EIM11820).

The meaning of ‘employer’ for the purposes of Part 11 ITEPA generally is provided by section 712 (see EIM11805).