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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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The deemed payment: introduction

Where the legislation applies, an intermediary is treated as making a payment to the worker chargeable to tax under Schedule E/as employment income and subject to Class 1 NICs, known as a deemed payment. This part of the guidance provides detailed guidance on how to:

  • calculate the deemed payment
  • account for the deemed payment
  • work out the taxable profits of the intermediary.

A template to help you work out the deemed payment is provided at ESM3146.