ESM3109 - Conditions of liability: where the intermediary is a company - flowchart

This flowchart provides a guide to help you decide whether the conditions of liability are met where the intermediary is a company. 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 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).