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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Basic principles: how to work out whether a deemed payment is treated as paid - flowchart

This section contains a flowchart to help you decide whether a deemed payment is treated as paid. You will only need to consider this once you have established that a particular contract is a relevant engagement and therefore covered by the legislation (see ESM3031) and that the conditions of liability are met in relation to the intermediary (see ESM3100 onwards).

Use this link to view how to work out whether a deemed  payment is treated as paid - flowchart