Income Tax (Earnings and Pensions) Act 2003 section 61K

Scope of this Chapter

Section 61K defines which engagements fall within the off-payroll working rules in Chapter 10, where services are provided through an intermediary to a public authority or to a medium or large organisation with a UK connection.

• The rules apply where a worker provides services through an intermediary to a public authority, or to a medium or large organisation that has a UK connection for the tax year in question
• A client organisation counts as medium or large if it does not qualify as small under the size tests set out in sections 60A to 60G for Chapter 8 of the same Part
• The chapter does not override the existing agency worker rules in Chapter 7, nor does it apply to payments subject to the visiting performers withholding tax regime under section 966(3) or (4) of the Income Tax Act 2007
• Whether a person has a UK connection for a tax year is determined by reference to section 60I, which sets out the relevant connecting factors