Chapter 3 – PAYE: special types of payer or payee (ss 687-692)

Contents

Section 687 – Payments by intermediary [ITEPA 2003 s 687] Section commentary
Section 687A – Payment of employment income under Part 7A [ITEPA 2003 s 687A] Section commentary
Section 688 – Agency workers [ITEPA 2003 s 688] Section commentary
Section 688A – Managed service companies: recovery from other persons [ITEPA 2003 s 688A] Section commentary
Section 688AA – Workers' services provided through intermediaries: recovery of PAYE [ITEPA 2003 s 688AA] Section commentary
Section 688AB – Workers’ providing services through intermediaries etc: cases where taxes already paid [ITEPA 2003 s 688AB] Section commentary
Section 688B – Travel expenses of workers providing services through intermediaries: recovery of unpaid tax [ITEPA 2003 s 688B] Section commentary
Section 689 – Employee of non-UK employer [ITEPA 2003 s 689] Section commentary
Section 689A – Oil and gas workers on the continental shelf [ITEPA 2003 s 689A] Section commentary
Section 690 – Employee non-resident etc. [ITEPA 2003 s 690] Section commentary
Section 690A – Employer notification for internationally mobile employees [ITEPA 2003 s 690A] Section commentary
Section 690B – Direction by HMRC in relation to internationally mobile employees [ITEPA 2003 s 690B] Section commentary
Section 690C – Employees who were internationally mobile etc. before 2025-26 [ITEPA 2003 s 690C] Section commentary
Section 690D – Employer notification for qualifying new residents [ITEPA 2003 s 690D] Section commentary
Section 690E – Direction by HMRC in relation to qualifying new residents [ITEPA 2003 s 690E] Section commentary
Section 691 – Mobile UK workforce [ITEPA 2003 s 691] Section commentary
Section 692 – Organised arrangements for sharing tips [ITEPA 2003 s 692] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member