{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61U",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-61U.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/61U",
  "kind": "section",
  "number": "61U",
  "heading": "Information to be provided by worker or intermediary and consequences of failure",
  "text": "(1) In the case of an engagement to which this Chapter applies, the relevant person must inform the potential deemed employer of which one of the following is applicable—\n(a) that one of conditions A to C in section 61N is met in the case;\n(b) that none of conditions A to C in section 61N is met in the case.\n(2) If the relevant person has not complied with subsection (1) then, for the purposes of section 61N(1), one of conditions A to C in section 61N is to be treated as met.\n(3) In this section —\n“relevant person” means the worker or, in a case where the worker has not complied with subsection (1), the intermediary;\n“the potential deemed employer” is the person who, if one of conditions A to C in section 61N were met, would be treated as making a deemed direct payment to the worker under section 61N(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 10 inserted (with effect in accordance with Sch. 1 para. 16 of the amending Act) by Finance Act 2017 (c. 10), Sch. 1 para. 9"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 61U(1) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 61U(2) substituted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 61U(3) inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(d)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 61U heading inserted (with effect in accordance with s. 21(10) of the amending Act) by Finance Act 2021 (c. 26), s. 21(6)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/61U",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}