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Short-term business visitors PAYE compliance

05 June 2018 / Dinesh Jangra
Issue: 4650 / Categories: Comment & Analysis

Coming to the UK


  • Short-term business visitors compliance is a common source of employer error.
  • Employers should track and monitor STBVs travels so they know whether a PAYE issue arises.
  • Appendix 4 of the STBV agreement provides a PAYE exemption for employees from overseas subsidiaries.
  • PAYE special arrangement provides an easement for some visitors from overseas branches.
  • How the UK regulations interact with the EC Regulations.

Short-term business visitors (STBVs) – also known as short-term business travellers (STBTs) – are a challenging and topical area of employer compliance and routinely form part of HMRC employer compliance reviews in the UK and around the world. Indeed the Revenue has said that STBV compliance is one of the most common sources of employer PAYE errors.

Regular business travel is now common across many...

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