C2C1Part 2Employment income: charge to tax
Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))
Chapter 8F1Workers' services provided through intermediaries to small clients
Pt. 2 Ch. 8 heading substituted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 2, 24 (with Sch. 1 paras. 30-34)
Supplementary provisions
58Relief in case of distributions by intermediary
1
A claim for relief may be made under this section where the intermediary—
a
is a company,
b
is treated as making a deemed employment payment in any tax year, and
c
either in that tax year (whether before or after that payment is treated as made), or in a subsequent tax year, makes a distribution (a “relevant distribution”).
2
A claim for relief under this section must be made—
a
by the intermediary by notice to F2an officer of Revenue and Customs , and
b
within 5 years after the 31st January following the tax year in which the distribution is made.
3
If on a claim being made F2an officer of Revenue and CustomsF5is satisfied that relief should be given in order to avoid a double charge to tax, F3the officer must direct the giving of such relief by way of amending any assessment, by discharge or repayment of tax, or otherwise, as appears to F3the officer appropriate.
4
Relief under this section is given by setting the amount of the deemed employment payment against the relevant distribution so as to reduce the distribution.
5
In the case of more than one relevant distribution, F2an officer of Revenue and Customs must exercise the power conferred by this section so as to secure that so far as practicable relief is given by setting the amount of a deemed employment payment—
a
against relevant distributions of the same tax year before those of other years,
b
against relevant distributions received by the worker before those received by another person, and
c
against relevant distributions of earlier years before those of later years.
F46
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Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)