Related Commentary  Related HMRC Manuals

421L(1)  This section applies for the purposes of sections 421J and 421JA (duties to provide information and annual returns)

421L(2)  Each of the following persons is a responsible person in relation to a reportable event.

421L(3)  The persons are–

(a)the employer in question,

(b)any host employer of the employee in question,

(ba)if the employee in question is a continental shelf worker and PAYE regulations do not apply to the employer in question, any person who is a relevant person in relation to the employee in question,

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