Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 15A
Non-resident's staff are UK client's employees for section 15 purposes
Section 15A extends the employer reporting obligations under section 15 so that when a non-resident employer provides workers to a UK client, the UK client is treated as the employer for the purposes of making returns about those workers.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.