Section 61U — Income Tax (Earnings and Pensions) Act 2003: Information to be provided by worker or intermediary and consequences of failure

Information to be provided by worker or intermediary and consequences of failure 61U 1 In the case of an engagement to which this Chapter applies, the 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 the 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 — “ 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).