Income Tax (Earnings and Pensions) Act 2003 section 712

Interpretation of this Part

Section 712 provides the key definitions and interpretation rules that apply throughout Part 11 of the Act, which deals with Pay As You Earn (PAYE).

• An "employee" is anyone who holds or has held an employment with another person, covering both current and former employees.
• An "employer" is the person with whom the employee holds or has held the employment, and in relation to PAYE income, is the person who provided that income or by reference to whom it is treated as PAYE income.
• The term "relevant debt" takes its meaning from section 684(7AA), which defines debts arising in connection with PAYE obligations.
• The general rules in sections 4 and 5 about what counts as an "employment" and the inclusion of office-holders apply equally to the PAYE provisions in this Part.