Related Commentary  Related HMRC Manuals

61M(1)  Sections 61N to 61R apply where–

(a)an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another person (“the client”),

(b)the client is a public authority,

(c)the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), and

(d)the circumstances are such that–

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