CH28520 | Data gathering: Relevant data-holders and relevant data: Salaries, fees, commission etc: Relevant data overseas employer
From HM Revenue & Customs · Compliance Handbook
When we treat a person as a data-holder because the person working for them (“the worker”) is employed by an overseas employer, see CH28510, the only relevant data we can request from this data-holder is the name and place of residence of the worker.
FA11/SCH23/PARA11
SI 2012/847/REG4