Income Tax (Trading and Other Income) Act 2005 section 164B

Intermediaries providing worker's services to public sector

Section 164B provides relief for intermediaries in the public sector off-payroll working rules by excluding certain payments from their trading profit calculations, so that income is not taxed twice — once through the deemed direct payment mechanism and again as trading income.

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.