This flowchart provides a guide to help you decide whether a
particular engagement is a relevant engagement and therefore
covered by the legislation. If it is covered by the legislation you
will need to establish whether a deemed payment is treated as paid.
Further guidance on this aspect is given at
ESM3034 and in the flowchart at
Once you have established that the legislation applies to a particular engagement you need to decide whether a deemed payment is treated as having been paid to the worker. For further guidance see ESM3034 onwards.
However, see ESM3130 where the services are provided to the client abroad with respect to NICs liability.
See ESM3040 with regard to services provided by domestic workers in 2003-04 and later years.