691 Mobile UK workforce
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

691  Mobile UK workforce

(1)     This section applies if it appears to [the Commissioners for Her Majesty's Revenue and Customs] that—

(a)     a person (“the relevant person”) has entered into or is likely to enter into an agreement that employees of another person (“the contractor”) are in any period to work for, but not as employees of, the relevant person,

(b)     payments of, or on account of, PAYE income of the employees in respect of work done in that period are likely to be made by or on

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