EP8127 - International employments: Part 1: arrivals in UK: Short term business visitors: Double Taxation Conventions
Short term business visitors to the UK whose length of stay will
not exceed 183days, might make claims under the Dependent Personal
Services Article (Article15 or the equivalent). If such a claim is
likely to be competent under a Double Taxation Convention, PAYE
relaxations are possible where certain conditions are met.
The arrangements currently available enable you
- with minimal paperwork, to take out of PAYE any DTC protected
business visitors who spend no more than 60 days in the UK during a
tax year
- with certain information, to take out of PAYE any DTC protected
business visitors who spend no more than 90 days in the UK during a
tax year
- with further information, to take out of PAYE any DTC protected
business visitors who spend no more than 183 days in the UK during
a tax year.
Arrangements for PAYE relaxations in these cases can be made by districts using the criteria at EP/APP4. See EP8128 for background to the relaxations and parameters within which they should be considered.
