ESM3116 - Conditions of liability: where the intermediary is a partnership - flowchart

This flowchart provides a guide to help you decide whether the conditions of liability are met where the intermediary is a partnership. You will only need to do so once you have established that a particular engagement is a relevant engagement for the purposes of the legislation (see ESM3031). If the conditions of liability for a partnership are met you will still need to consider whether the personal conditions are met before you will be able to decide whether a deemed payment is treated as paid (see ESM3034).