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).
