Deemed employed earners

Commentary – Tax Reporter ¶1003-075
HMRC Guidance – ESM2005 ; ESM2037 ; ESM2055

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100

Generally

Legislation/Regulatory – SI 1978/1689 Sch. 1, para. 1, Sch. 3, para. 1

National Insurance contributions

Commentary – Essential Tax Companion ¶12145