would guess the relay. you can eliminate the neutral switch by jumping the brown/yellow wire on the relay to ground which emulates what the neutral switch does...if it then starts, it is switch related....if not, you are back to the relay.
You can check the yellow wire on the relay for voltage when the key is turned to start....if no voltage is present, then it is ignition switch related.
So, if power to yellow and the ground side of the relay is grounded, but no start, then the starter relay