PAYE81630 - PAYE operation: international employments: short term business visitors: double taxation conventions
Arrivals in the UK
Normally where a short term business visitor is employed by, paid by or working for a UK company, PAYE must be operated in the usual way.
However, in certain circumstances, short term business visitors to the UK whose length of stay will not exceed 183 days, might make claims under the Dependent Personal Services Article (Article 15 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 HMRC using the criteria at EP Appendix 4 (PAYE82000). See PAYE81635 for background to the relaxations and parameters within which they should be considered.
