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:

  • 鈥渕ore than one individual provides services to a client under or in consequence of a contract between the employment intermediary and one or more clients鈥�

鈥淐lient鈥� has the meaning given in Part 2 Chapter 7 Section 44 ITEPA 2003 and is the person to whom the services are supplied.