Related Commentary  Related HMRC Manuals

1128(1)  For the purposes of this Part a person is an “externally provided worker” in relation to a company if each of conditions A to G is met.

1128(2)  Condition A is that the worker is an individual.

1128(3)  Condition B is that the worker is not a director or employee of the company.

1128(4)  Condition C is that the worker personally provides, or is under an obligation personally to provide, services to the company.

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