CH28510 - Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data-holders - Overseas employer

Special data-gathering powers exist where a person (“the worker”) performs the duties of an employment in the UK and

  • the worker is employed by a person who is not resident in the UK, and
  • the duties performed in the UK are performed for a continuous period of not less than 30 days, and
  • those duties are performed for the benefit of another person (“the client”) who is resident, or carrying on a trade, profession or vocation, in the UK.

The special data-gathering powers treat the client as the employer, but we can only require the client to provide limited information.

See CH28520 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA11

ITEPA03/S44 (2)

ITEPA03/S45