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.