ESM2100 - Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - Meaning of Client
Regulation 84E Income Tax (Pay As You Earn) Regulations 2003
Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015
Section 44 ITEPA 2003
One condition that must be met for there to be a specified employment intermediary is that:
- “more than one individual provides services to a client under or in consequence of a contract between the employment intermediary and one or more clients”
“Client” has the meaning given in Part 2 Chapter 7 Section 44 ITEPA 2003 and is the person to whom the services are supplied.