Section 15A of TMA: Non-resident’s staff are UK client’s employees for section 15 purposes
1295.Section 15A provides that any person for whose benefit certain employees perform duties may be required to provide details of those employees in response to a notice issued under section 15 of TMA.
1296.The format follows that established by section 8ZA and uses similar wording.
1297.The origin for the section is shown in part to be “drafting”. This refers to subsection (5) which states that section 15 applies “only so as to enable P to be required to make a return …”. The source stated that section 15 applied “only so as to require him to make a return …”. The intention is to make clear that a return under section 15 is not mandatory simply because the conditions in subsections (2) to (4) of section 15A are met. A notice to make a return under section 15 asking for the names and addresses of the employees must first be issued.