For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deduction of taxes at source by or on behalf of any applicable authority.

为免生疑问，“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。

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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