Part 2Employment income: charge to tax

F1CHAPTER 10Workers' services provided through intermediaries to public authorities or medium or large clients

61UInformation to be provided by worker F2or intermediary and consequences of failure

(1)

In the case of an engagement to which this Chapter applies, F3the relevant person must inform the potential deemed employer of which one of the following is applicable—

(a)

that one of conditions A to C in section 61N is met in the case;

(b)

that none of conditions A to C in section 61N is met in the case.

(2)

If F4the relevant person has not complied with subsection (1) then, for the purposes of section 61N(1), one of conditions A to C in section 61N is to be treated as met.

(3)

In this section F5—

  • “relevant person” means the worker or, in a case where the worker has not complied with subsection (1), the intermediary;

  • “the potential deemed employer” is the person who, if one of conditions A to C in section 61N were met, would be treated as making a deemed direct payment to the worker under section 61N(3).