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Finance Act 2011
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11(1)This paragraph applies if—E+W+S+N.I.
(a)a person (“A”) performs in the United Kingdom duties of an employment,
(b)the employment is under or with a person resident outside and not resident in the United Kingdom,
(c)the duties performed in the United Kingdom are performed for a continuous period of not less than 30 days, and
(d)those duties are performed for the benefit of a person (“B”) resident or carrying on a trade, profession or vocation in the United Kingdom.
(2)For the purposes of paragraph 9—
(a)B is treated as if B were an employer, but
(b)only the name and place of residence of A may be specified for a relevant data-holder of B's type in regulations made under paragraph 1(3).
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