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HMRC internal manual

Employment Status Manual

Basic principles: off-payroll working: information to be provided by workers and consequences of failure

Section 61U Chapter 10 ITEPA 2003

Regulation 21 The Social Security (Miscellaneous Amendments No.2) Regulations 2017

Where a worker accepts a contract to which Chapter 10 ITEPA 2003 / Social Security (Miscellaneous Amendments No.2) Regs 2017 applies then that worker must inform the potential deemed employer that one of the conditions at ESM8035, ESM8045 or ESM8050 is met or that none of those conditions are met.

For the purposes of this section the potential deemed employer is the person who, if one of the conditions at ESM8035, ESM8045 or ESM8050 were met, would be treated as making a deemed direct payment to the worker.