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The terms below supplement those already defined at ESM8015 and relate solely to the off-payroll reform at Chapter 10 ITEPA 2003.

Chain payment (PAYE) 鈥� A payment, money鈥檚 worth or any other benefit that can reasonably be taken to be for the worker鈥檚 services to the client.

Chain payment (NIC) 鈥� A payment or money鈥檚 worth that can reasonably be taken to be for the worker鈥檚 services to the client.

Deemed direct payment - The payment the fee-payer is treated as making to the worker which for PAYE purposes, is to be treated as earnings, from 6 April 2017 onwards

Deemed Direct Earnings - The payment the fee-payer is treated as making to the worker, for NICs purposes, which is to be treated as earnings from 6 April 2017 onwards.

NOTE 鈥� For the rest of this ESM section, where we refer to 鈥淒eemed Direct Payment鈥� we also include 鈥淒eemed Direct Earnings鈥� unless otherwise stated.

End-of- line remuneration - A payment or benefit from another person (the paying intermediary)

Fee-payer 鈥� The person in the chain immediately above the lowest

Make (PAYE) 鈥� In relation to a chain payment that is money鈥檚 worth, means transfer. In relation to a chain payment that is a benefit other than a payment or money鈥檚 worth, means provide.

Make (NIC) 鈥� In relation to the chain payment that is money鈥檚 worth means transfer.

Public authority 鈥� A public authority as defined by the Freedom of Information Act 2000, a Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002, the Corporate Officer of the House of Commons, the Corporate Office of the House of Lords, the National Assembly for Wales Commission or the Northern Ireland Assembly Commission.