A worker with a deemed employment payment derived from relevant engagements will be treated under ITEPA 2003, s. 50(2) as if the amount is actually paid at the end of the tax year for which the deemed employment payment is calculated (unless an earlier date is triggered by a ‘relevant event’ and ITEPA 2003, s. 57 applies; see ¶407-700).

If the worker is within self assessment, the deemed employment payment should be reported on their self assessment tax return using the Employment Income page.

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