Special HMRC Arrangement For Short Term Business Visitors

HMRC has today published guidance on the PAYE special arrangement for short term business visitors (“STBV”). The agreement comes after an Office of Tax Simplification report that recommended that there should be more simplification of PAYE procedures for STBV. It has also published a contractual agreement to be entered into between HMRC and any employer wishing to adopt the special arrangement. The special arrangement is applicable to any employees that are non-UK residents, are from non-treaty jurisdictions and who work in the UK for no more than 30 days in the tax year. Non-resident directors of the UK Company are not included in the arrangement.