Section 689 Employee of non-UK employer

an employee during any period works for a person (“the relevant person”) who is not the employer of the employee,

any payment of, or on account of, PAYE income of the employee in respect of that period is made by a person who is the employer or an intermediary of the employer or of the relevant person,

PAYE regulations do not apply to the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer, and

income tax F1and any relevant debts are not deducted, or not accounted for, in accordance with the regulations by the person making the payment or, if that person makes the payment as an intermediary of the employer or of the relevant person, the employer.

the employee worked for the relevant person during the period under or in consequence of arrangements made between the relevant person and a third person,

the third person did not make the payment of, or on account of, PAYE income of the employee, and

PAYE regulations would apply to the third person if the third person were to make a payment of, or on account of, PAYE income of the employee.

if the amount of the payment actually made is an amount to which the recipient is entitled after deduction of income tax F6and any relevant debts due under the PAYE regulations , the aggregate of the amount of the payment and the amount of any income tax F7and any relevant debts deductible due, and

in any other case, the amount of the payment.

the employer were also to be treated for the purposes of this section as making an actual payment of that amount, and

paragraph (a) of subsection (3) were omitted.

the section concerned is section 687A or 695A (employment income under Part 7A), and

the relevant step concerned is within paragraph 1 of Schedule 11 to F(No. 2)A 2017 (loans etc outstanding on 5 April 2019).

by a person acting on behalf of the employer or the relevant person and at the expense of the employer or the relevant person or a person connected with the employer or the relevant person, or

by trustees holding property for any persons who include or class of persons which includes the employee.