# Income Tax (Earnings and Pensions) Act 2003, Section 60I: When 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/60I (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-60I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.