Section 61NA — Income Tax (Earnings and Pensions) Act 2003: Meaning of status determination statement

Meaning of status determination statement 61NA 1 For the purposes of section 61N “ status determination statement ” means a statement by the client that—

a states that the client has concluded that the condition in section 61M(1)(d) is met in the case of the engagement and explains the reasons for that conclusion, or b states (albeit incorrectly) that the client has concluded that the condition in section 61M(1)(d) is not met in the case of the engagement and explains the reasons for that conclusion.

2 But a statement is not a status determination statement if the client fails to take reasonable care in coming to the conclusion mentioned in it.

3 For further provisions concerning status determination statements, see section 61T (client-led status disagreement process) and section 61TA (duty for client to withdraw status determination statement if it ceases to be medium or large).