[F161UInformation to be provided by worker [F2or intermediary] and consequences of failureU.K.
(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).]
Textual Amendments
F1Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9
F2Words in s. 61U heading inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(a)
F3Words in s. 61U(1) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(b)
F4Words in s. 61U(2) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(c)
F5Words in s. 61U(3) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(d)