Related Commentary  Related HMRC Manuals

61T(1)  If the conditions in section 61M(1)(a) to (c) are met in any case, and a person as part of the arrangements mentioned in section 61M(1)(c) enters into a contract with the client, the client must inform that person (in the contract or otherwise) of which one of the following is applicable–

(a)the client has concluded that the condition in section 61M(1)(d) is met in the case;

(b)the client has concluded that the condition in section 61M(1)(d) is not met in the case.

61T(2)  If the contract is entered into on or after 6 April 2017, the duty under subsection (1) must be complied with–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.