In most cases, the deemed employment payment/attributable earnings are treated as paid at the end of the tax year (5 April). In certain circumstances (referred to as a ‘relevant event’) an earlier date for the deemed payment may be triggered. If this does happen, the income tax and employer’s NIC due via the PAYE system must be calculated and accounted for as if payment were made immediately prior to the ‘relevant event’ (or, if there is more than one, immediately before the first of them): ITEPA 2003, s. 57. The calculation of the deemed amount is otherwise unaffected by the use of an earlier deemed payment date.

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