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HMRC internal manual

Employment Income Manual

Employees performing duties in the United Kingdom: statutory powers to obtain information

Section 24 Finance Act 1974 and Section 15 TMA 1970

Section 24 Finance Act 1974 contains provisions enabling information to be obtainedabout the foreign earnings of individuals working in the United Kingdom.

Section 24 applies to a person:

  • who performs the duties of an office or employment in the United Kingdom for a continuous period of thirty days or more, and
  • whose employer is resident outside and not resident in the United Kingdom and
  • whose duties are performed for the benefit of a person resident or carrying on a trade, profession or vocation in the United Kingdom.

The provisions cover both employer and employee as follows.

  • The employer: enabling HMRC to issue a return under Section 15 TMA 1970 as if the employee were employed by the person for whose benefit the duties are performed. The return required is restricted to the names and addresses of those concerned.

This provision enables HMRC to serve a return under Section 15 on, for example, the United Kingdom parent, subsidiary or associated company of a foreign concern in respect of a person who is performing duties for the United Kingdom company while remaining in the employment of the foreign concern.

  • The employee: enabling HMRC to issue a return under Section 8 TMA 1970, requiring the person concerned to include particulars of any general earnings paid to him.