Related Commentary  Related HMRC Manuals


Heading to s. 61T substituted by FA 2020, s. 7 and Sch. 1, para. 16, with effect in relation to deemed direct payments treated as made on or after 6 April 2021, subject to transitional provisions in FA 2020, Sch. 1, para. 30–34. Former heading read: “Information to be provided by clients and consequences of failure”.

61T(1)  This section applies if, before the final chain payment is made in the case of an engagement to which this Chapter applies, the worker or the deemed employer makes representations to the client that the conclusion contained in a status determination statement is incorrect.

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