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Easement planned for short-term business visitors from overseas branches

29 May 2018
Issue: 4649 / Categories: News
Changes to the PAYE treatment of short-term business visitors.

HMRC is consulting on changes to the arrangements under which UK employers do not have to operate PAYE for employees of their overseas subsidiaries on short stays in the UK.

As set out in HMRC’s PAYE Manual at para 81950 and para 82000 the UK company can apply to relax their obligation to operate PAYE on the earnings of an individual who is:

  • tax resident in a country with which the UK holds a double tax agreement;
  • coming to the UK to work for a UK company for less than 183 days in any 12-month period; and
  • economically employed by a non-resident entity.

There is no equivalent easement for UK companies with short-term visitors arriving from an overseas branch.

So a UK company with visitors from an overseas branch will incur costs and administrative burdens that a...

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