SolvedEIM15430 | Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers
From HM Revenue & Customs · Employment Income Manual
Section 590(3) ICTA 1988
Consideration of whether employers are “associated” for the purposes of EIM15429 should be dealt with by a fully trained Inspector, as follows:
employers are associated if (directly or indirectly):
one is controlled by the other, or
both are controlled by a third person.
For the above purposes:
if an employer is a body corporate that is a close company, control is to be construed in accordance with Section 416 ICTA 1988
if an employer is a body corporate that is not a close company, control is to be construed in accordance with Section 840 ICTA 1988.