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.

• Where a non-resident person supplies staff to work for a UK client, the UK client is treated as the employer of those workers for section 15 reporting purposes.
• This ensures that HMRC can obtain employment information returns from a UK-based party, rather than having to pursue a non-resident employer outside UK jurisdiction.
• The UK client must comply with the same return and information obligations under section 15 as if they were the actual employer of the supplied workers.
• This provision was amended by Finance Act 2011, Schedule 23, to align with updated data-gathering powers and reporting requirements.