Section 61Z — Income Tax (Earnings and Pensions) Act 2003: Relevant parties

Relevant parties 61Z 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.