{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1131",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1131.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1131",
  "kind": "section",
  "number": "1131",
  "heading": "Qualifying expenditure on externally provided workers: other cases",
  "text": "(1) This section applies if—\n(a) a company makes a staff provision payment,\n(b) the company, the staff provider and (if different) the staff controller (or staff controllers) are not all connected, and\n(c) no election is made under section 1130.\n(2) The company's qualifying expenditure on externally provided workers is 65% of so much of the staff provision payment as is attributable to qualifying earnings of externally provided workers.\n(3) In subsection (2) the reference to the staff provision payment is to that payment before any deduction is made from the payment under—\n(a) section 61S of ITEPA 2003,\n(b) regulation 19 of the Social Security Contributions (Intermediaries) Regulations 2000, or\n(c) regulation 19 of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000.\n(4) Any apportionment of expenditure of the company necessary for the purposes of this section is to be made on a just and reasonable basis.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1131(1)(b) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 37"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1131(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1131(3) inserted (with effect in accordance with Sch. 1 para. 28 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 23(3) (with Sch. 1 paras. 30-34)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1131(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(5)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 1127-1131 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(e) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1131",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}