Paragraph 12 Crown employment

This paragraph applies where the liable person is employed by the Crown.

The chief officer for the time being of the government department, office or other body in which the liable person is employed is to be treated as employing the liable person (any transfer of the person from one department, office or body to another being treated as a change of employment).

Any earnings paid by the Crown, a minister of the Crown or a government department, or out of the public revenue of the United Kingdom or Northern Ireland, are to be treated as paid by that chief officer.

“Government department” includes a department of the government of the United Kingdom.