Income Tax (Earnings and Pensions) Act 2003 section 60I

When a person has a UK connection for a tax year

Section 60I defines what it means for a person to have a "UK connection" for a particular tax year, a concept used elsewhere in the chapter to determine tax obligations.

• A person has a UK connection for a tax year only if, immediately before that tax year begins, they are either UK resident or have a permanent establishment in the UK.
• The test is applied at a single point in time: the moment immediately before the tax year starts (i.e. immediately before 6 April).
• For companies, "permanent establishment" takes its meaning from the Corporation Tax Act 2010 (Chapter 2 of Part 24), which broadly covers fixed places of business, branches, offices, factories and similar presences through which a business is carried on.
• For individuals or other non-corporate persons, the same permanent establishment definition applies, but adapted so that references to a "company" in the corporation tax legislation are read as references to that person instead.