Income Tax (Earnings and Pensions) Act 2003 section 220

Related employments

Section 220 deals with how to determine whether a person holding two or more related employments qualifies as lower-paid, by aggregating the earnings from all those related employments.

• This section applies where a person holds two or more employments that are considered "related" to each other.
• If the combined earnings rates from all related employments total £8,500 or more, none of those employments can be treated as lower-paid.
• Equally, if any single one of the related employments would not itself meet the conditions to be lower-paid, then none of the related employments qualifies as lower-paid.
• Employments are "related" where they are held with separate entities that are under common control, so that they are effectively treated as being with the same employer.