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HMRC has issued guidance on PAYE for short-term business visitors

The Guide advises employers that it may be possible to relax the strict PAYE requirements for employees on short-term business visits to the UK.  Employers should contact HMRC for confirmation as PAYE can be disregarded in certain circumstances.

If an employer has only one or two employees potentially affected they may like to consider applying for an NT code on an individual basis.

This approach may only be applied where individuals are:

  • Resident in a country with which the UK has a suitable Double Taxation Agreement;
  • Coming to work in the UK for a UK company or the UK branch of an overseas company;
  • Expected to say in the UK for 183 days or less in any twelve month period; and
  • Legally employed by a UK resident employer, but economically employed by a separate non resident entity.



Date: 17th September, 2014
Author: Cathy Corns


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