Finance Act 2020

12 (1) Section 61N (worker treated as receiving earnings from employment) is amended as follows. U.K.

(2) In subsection (3)—

(a) after “subsections (5) to (7)” insert “ and (8A) ”, and

(b) after “61T” insert “ , 61TA ”.

(3) For subsection (5) substitute—

“(5) Unless and until the client gives a status determination statement to the worker (see section 61NA), subsections (3) and (4) have effect as if for any reference to the fee-payer there were substituted a reference to the client; but this is subject to section 61V.

(5A) Subsections (6) and (7) apply, subject to sections 61T, 61TA and 61V, if—

(a) the client has given a status determination statement to the worker,

(b) the client is not the fee-payer, and

(c) the fee-payer is not a qualifying person.”

(4) In subsection (8) (meaning of “qualifying person”) before paragraph (a) insert—

“(za) has been given by the person immediately above them in the chain the status determination statement given by the client to the worker,”.

(5) After subsection (8) insert—

“(8A) If the client is not a public authority, a person is to be treated by subsection (3) as making a deemed direct payment to the worker only if the chain payment made by the person is made in a tax year for which the client qualifies as medium or large and has a UK connection.”