14U.K.After section 15 insert—
“15ANon-resident's staff are UK client's employees for section 15 purposes
(1)Subsection (5) applies if each of conditions A to C is met.
(2)Condition A is that a person (“F”) performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.
(3)Condition B is that the office or employment is under or with a person who—
(a)is not resident in the United Kingdom, but
(b)is resident outside the United Kingdom.
(4)Condition C is that the duties are performed for the benefit of a person (“P”) who—
(a)is resident in the United Kingdom, or
(b)carries on a trade, profession or vocation in the United Kingdom.
(5)Section 15 of this Act applies as if P were F's employer, but only so as to enable P to be required to make a return of F's name and place of residence.”