Taxes Management Act 1970 section 8ZA

Interpretation of section 8(4A)

Section 8ZA defines who falls within the scope of section 8(4A), which deals with individuals employed by non-UK resident employers who carry out work in the UK for the benefit of UK-based persons or businesses.

• The individual must perform duties of an office or employment in the UK for a continuous period of 30 days or more.
• The employer must be a person who is not resident in the UK but is resident outside the UK.
• The duties must be performed for the benefit of someone who is UK resident or who carries on a trade, profession or vocation in the UK.
• Where all three conditions are met, a notice to file a tax return may require the individual to include details of any general earnings paid to them.