Income Tax (Earnings and Pensions) Act 2003 section 60G

Sections 60A to 60F: connected persons

Section 60G explains how the turnover of connected persons must be aggregated when determining whether a person qualifies as "small" for off-payroll working purposes.

• When assessing whether a person qualifies as small for a tax year, their turnover must be combined with the turnover of any persons they are connected with at the end of the relevant assessment year
• The connected person's "relevant turnover" is based on their last financial year (if a company or undertaking) or last calendar year (if not), provided that year falls before the tax year in question
• A financial year counts as relevant if the filing deadline for accounts ends before the tax year starts (for companies and relevant undertakings), or if it ends more than nine months before the tax year starts (for other undertakings)
• If the person being assessed is a company or relevant undertaking that belongs to a group, other members of the same group are excluded from the connected persons calculation