Pt. 2 Ch. 11 inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(2)(11)

http://www.legislation.gov.uk/ukpga/2003/1/section/61ZIncome Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-07-29Expert Participation2026-07-15Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2)Part 2Employment income: charge to taxChapter 11Umbrella companies
61ZRelevant parties(1)

If the contract referred to in subsection (4)(a) of section 61Y is between the umbrella company and a person other than the client, the person referred to in subsection (4)(c)(i) of that section is a relevant party.

(2)

The client is a relevant party if—

(a)

the contract referred to in subsection (4)(a) of that section is between the umbrella company and the client, or

(b)

the person referred to in subsection (4)(c)(i) of that section—

(i)

is connected with the umbrella company, or

(ii)

is non-UK resident.

(3)

In a case where—

(a)

both the client and the person referred to in subsection (4)(c)(i) of section 61Y are non-UK resident,

(b)

the provision of the services or payment or other consideration for the services is a consequence of a series of contracts involving other persons (other than the worker), and

(c)

at least one of those persons is UK resident,

the person who is UK resident and is closest, by reference to that series of contracts, to the client is a relevant party.