4A

Subsection (4B) applies if a notice under this section is given to a person within section 8ZA of this Act (certain persons employed etc by person not resident in United Kingdom who perform their duties for UK clients).

4B

The notice may require a return of the person's income to include particulars of any general earnings (see section 7(3) of ITEPA 2003) paid to the person.

8ZAInterpretation of section 8(4A)

1

For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met.

2

Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.

3

Condition B is that the office or employment is under or with a person who—

a

is not resident in the United Kingdom, but

b

is resident outside the United Kingdom.

4

Condition C is that the duties are performed for the benefit of a person who—

a

is resident in the United Kingdom, or

b

carries on a trade, profession or vocation in the United Kingdom.

15ANon-resident's staff are UK client's employees for section 15 purposes

1

Subsection (5) applies if each of conditions A to C is met.

2

Condition A is that a person (“F”) performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.

3

Condition B is that the office or employment is under or with a person who—

a

is not resident in the United Kingdom, but

b

is resident outside the United Kingdom.

4

Condition C is that the duties are performed for the benefit of a person (“P”) who—

a

is resident in the United Kingdom, or

b

carries on a trade, profession or vocation in the United Kingdom.

5

Section 15 of this Act applies as if P were F's employer, but only so as to enable P to be required to make a return of F's name and place of residence.