SCHEDULES
SCHEDULE 7Miscellaneous relocations
Part 2Relocation of section 24 of FA 1974
Taxes Management Act 1970 (c. 9)
11
TMA 1970 is amended as follows.
12
In section 8 (personal return) after subsection (4) insert—
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.
13
After section 8 insert—
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.
14
After section 15 insert—
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.
Finance Act 1974 (c. 30)
15
FA 1974 is amended as follows.
16
Omit section 24 (returns of persons treated as employees).