[ESM9080] ESM9080 – Basic principles: off-payroll working: accounting for the deemed payment
From 6 April 2017, for PAYE and NICS purposes, the worker's intermediary may treat the amount of the end-of-line remuneration paid to the worker as reduced by one or more of;
•The amount of the deemed direct payment
•The amount of capital allowances in respect of expenditure incurred by the intermediary that could have been deducted from employment income under section 262 of CAA 2001 if the worker were an employee of the public authority.
•The amount of any contributions made in the same tax year for the benefit of the worker by the intermediary into a registered pension scheme.