Section 61V | Consequences of providing fraudulent information ^F1

(1)Subsection (2) applies if in any case—

(a)a person (“the deemed employer”) would, but for this section, be treated by section 61N(3) as making a payment to another person (“the services-provider”), and

(b)the fraudulent documentation condition is met.

(2)Section 61N(3) has effect in the case as if the reference to the fee-payer were a reference to the relevant person (or if more than one, the first relevant person) in relation to whom the fraudulent documentation condition is met, but—^F2

(a)section 61N(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and

(b)Step 1 of section 61Q(1) continues to have effect as referring to the chain payment made by the deemed employer.

(3)Subsection (2) has effect even though that may involve a services-provider being treated as both employer and employee in relation to the deemed employment under section 61N(3).^F3

(4)“The fraudulent documentation condition” is that a relevant person provided any person with a fraudulent document intended to constitute evidence—

(a)that the case is not an engagement to which this Chapter applies, or

(b)that none of conditions A to C in section 61N is met in the case.

(4A)But where the fraudulent documentation condition would (ignoring this subsection) be met as a result of the provision of a fraudulent document intended to constitute evidence that section 61Y (umbrella companies) applies in relation to the services provided by the worker, that condition is to be treated as not met.^F4

(5)A “relevant person” is—

(a)the services-provider;

(b)a person connected with the services-provider;

(c)if the intermediary in the case is a company, an office-holder in that company;

(d)a person in the chain who is resident in the United Kingdom or has a place of business in the United Kingdom.^F5