Section 61Z Relevant partiesF1

(1)

If the contract referred to in subsection (4)(a) of section 61Y is between the umbrella company and a person other than the client, the person referred to in subsection (4)(c)(i) of that section is a relevant party.

(2)

The client is a relevant party if—

(a)

the contract referred to in subsection (4)(a) of that section is between the umbrella company and the client, or

(b)

the person referred to in subsection (4)(c)(i) of that section—

(i)

is connected with the umbrella company, or

(ii)

is non-UK resident.

(3)

In a case where—

(a)

both the client and the person referred to in subsection (4)(c)(i) of section 61Y are non-UK resident,

(b)

the provision of the services or payment or other consideration for the services is a consequence of a series of contracts involving other persons (other than the worker), and

(c)

at least one of those persons is UK resident,

the person who is UK resident and is closest, by reference to that series of contracts, to the client is a relevant party.

Annotations

Textual amendments

F1: Pt. 2 Ch. 11 inserted (with effect in accordance with s. 24(11) of the amending Act) by Finance Act 2026 (c. 11), s. 24(2)(11)

Notes on Part 2

Modifications

C1: Pt. 2 applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 969(4)(a), 1329(1) (with Sch. 2 Pts. 1, 2)
C2: Pt. 2 applied (E.W.S.) (31.3.2017) by The Equality Act 2010 (Specific Duties and Public Authorities) Regulations 2017 (S.I. 2017/353), reg. 1(1), Sch. 1 para. 4(3) (with reg. 2(4)(5))