Remedy
Start free

Section 8ZA: Interpretation of section 8(4A)

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Part II: RETURNS OF INCOME AND GAINS

For the purposes of section 8(4A) of this Act, a person ("F") is within this section if each of conditions A to C is met.

Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.

Condition B is that the office or employment is under or with a person who—

is not resident in the United Kingdom, but
is resident outside the United Kingdom.

Condition C is that the duties are performed for the benefit of a person who—

is resident in the United Kingdom, or
carries on a trade, profession or vocation in the United Kingdom.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.