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HMRC internal manual

Employment Status Manual

Basic principles: off-payroll working: consequences of providing fraudulent information

Section 61V Chapter 10 ITEPA 2003

Regulation 22 The Social Security (Miscellaneous Amendments No.2) Regulations 2017

For the purposes of the off-payroll intermediaries legislation the “fraudulent documentation condition” is that a relevant person provides another person with a fraudulent document intended to constitute evidence that either;

  • The contract is not an engagement to which the legislation applies or
  • That none of the conditions at ESM8035, ESM8045 and ESM8050 are met.

A relevant person is;

  • The services provider (i.e. the worker)
  • A person connected with the services provider (the worker)
  • If the intermediary is a company, an office-holder in that company.

Where the fraudulent documentation condition is met the services-provider is treated as becoming the fee-payer for the purposes of making the deemed direct payment.