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,