Employment income provided through third parties: relevant steps: how Sections 554B to 554D are related
Sections 554B to 554D ITEPA 2003
A ‘relevant step’ is a relevant step within Section 554B, 554C or 554D.
A relevant step can be taken at any time. But whether it gives rise to Part 7A income will depend on, among other things, the date on which it was taken.
A relevant step within Section 554B is a preparatory step. It is taken with a view to a later relevant step being taken within Section 554C or 554D.
This guidance discusses Sections 554C and 554D first, for ease of exposition.
In practice, though, you will often need to consider Section 554B first, because both logically and in order of time Section 554B comes before Sections 554C and 554D.
Steps within Sections 554Z18 and 554Z19 are relevant steps within Section 554B. Those sections therefore feed into Section 554B. This guidance discusses Sections 554Z18 and 554Z19 separately, after Sections 554B to 554D.
On Section 554B, see EIM45095 onwards.
On Section 554C, see EIM45060 onwards.
On Section 554D, see EIM45080 onwards.
On Sections 554Z18 and 554Z19, see EIM45140 onwards.