Related HMRC Manuals

61V(1)  Subsection (2) applies if in any case–

(a)a person (“the deemed employer”) would, but for this section, be treated by section 61N(3) as making a payment to another person (“the services-provider”), and

(b)the fraudulent documentation condition is met.

61V(2)  Section 61N(3) has effect in the case as if the reference to the feepayer were a reference to the services-provider, but–

(a)section 61N(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and

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.