Given that his income came from a number of different sources he most certainly was not an employee in the tax meaning and thus was not subject to PAYE (tax deduction at source for those unaware of the UK acronyms).

FORBES: Ken Livingstone's Tax Dodging Ways

It ceased to be a tax-free haven for citizens of European Union countries in July, when a withholding tax (imposed at source on interest) was levied on their money.

ECONOMIST: Swiss private banks

The minister told MPs that the SLC would "change the arrangements" so that Ed Lester's tax and National Insurance payments would be collected "at source".

BBC: Alexander: Tax avoidance schemes to be 'unwound'