Finance Act 1974

24 Returns of persons treated as employees

Where a person performs in the United Kingdom for a continuous period of not less than thirty days duties of an office or employment and—

(a) the office or employment is under or with a person resident outside and not resident in the United Kingdom; but

(b) the duties are performed for the benefit of a person resident or carrying on a trade, profession or vocation in the United Kingdom ;

section 15 of the [1970 c. 9.] Taxes Management Act 1970 (return of employees) except paragraph (b) of subsection (1) (payments made in respect of employment) shall apply as if the person performing the duties were employed by the person for whose benefit they are performed; and any notice given to him under section 8 of the Taxes Management Act 1970 may require a return of his income to include particulars of any emoluments paid to him, whether or not tax is chargeable on them.