Part 2Employment income: charge to tax
Chapter 8Workers' services provided through intermediaries to small clients
F1When a person has a UK connection
60IWhen a person has a UK connection for a tax year
(1)
For the purposes of this Chapter, a person has a UK connection for a tax year if (and only if) immediately before the beginning of that tax year the person—
(a)
is resident in the United Kingdom, or
(b)
has a permanent establishment in the United Kingdom.
(2)
In this section “permanent establishment”—
(a)
in relation to a company, is to be read (by virtue of section 1007A of ITA 2007) in accordance with Chapter 2 of Part 24 of CTA 2010, and
(b)
in relation to any other person, is to be read in accordance with that Chapter but as if references in that Chapter to a company were references to that person.