PAYE81500 - PAYE operation: international employments: contents
International employments
Arrivals in the UK
Departures from the UK
Subjects needing special care
Appendices (EP Appendix 4, 5, 6, 7a and 7b formerly within the Employment Procedures Manual)
Top of page
Arrivals in the UK
| PAYE81530 |
Overview |
| PAYE81535 |
Coding |
| PAYE81540 |
Employment income position |
| PAYE81545 |
UK employer's duties |
| PAYE81550 |
International employments: Part 1: arrivals in UK: Do any special rules apply for NICs? |
| PAYE81555 |
Applications under Section 690 ITEPA 2003 - Who deals with the application? |
| PAYE81560 |
Applications under Section 690 ITEPA 2003 - Reviewing the application |
| PAYE81561 |
PAYE directions for individuals who are treaty non resident in the UK |
| PAYE81565 |
Applications under Section 690 ITEPA 2003 - At the end of the tax year |
| PAYE81570 |
Arrival in the UK |
| PAYE81575 |
Action on receipt of completed form P86 (now obsolete) |
| PAYE81580 |
Can employee be treated as resident? - Action for year of arrival |
| PAYE81585 |
Short term visitors treated as provisionally not resident |
| PAYE81590 |
Coding employees who return to UK after working abroad |
| PAYE81595 |
Existing employees returning from secondment abroad: coding for year of return |
| PAYE81600 |
Leave pay for period of duty abroad |
| PAYE81605 |
Employee working at UK branch or representative office of overseas employer |
| PAYE81610 |
Employers `presence in UK' |
| PAYE81615 |
Employee sent to UK branch office receives benefits |
| PAYE81620 |
Employees sent by overseas employer to work for an independent UK concern |
| PAYE81625 |
Employee's earning paid for by overseas employer: Double Taxation relief |
| PAYE81630 |
Short term business visitors: Double Taxation Conventions |
| PAYE81635 |
Double Taxation Conventions: background/parameters |
Top of page
Departures from the UK
| PAYE81640 |
Employees going to work abroad |
| PAYE81645 |
Issuing form P85 |
| PAYE81650 |
Action on receipt of completed form P85 |
| PAYE81655 |
Repayments |
| PAYE81660 |
Seafarers’ Earnings Deduction (SED) |
| PAYE81665 |
Employee treated as not resident and not ordinarily resident in the UK |
| PAYE81670 |
Effect of operating code NT |
| PAYE81675 |
Issuing code NT to employee |
| PAYE81680 |
Issuing code NT to employer |
| PAYE81685 |
Action when employee returns to UK early |
| PAYE81690 |
Employer claims operation of PAYE not practicable |
| PAYE81695 |
Employer required to deduct foreign tax from employees’ pay |
| PAYE81700 |
Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax |
Top of page
Subjects needing special care
| PAYE81710 |
Employers who refuse to operate PAYE |
| PAYE81715 |
Overseas tax deductions from earnings taxed under PAYE |
| PAYE81720 |
Employees in offshore areas |
| PAYE81725 |
Employees of UK employers working under Danish jurisdiction |
| PAYE81730 |
Denmark: offshore workers |
| PAYE81735 |
Denmark: onshore workers |
| PAYE81740 |
Tax equalisation arrangements |
| PAYE81745 |
Employees entitled to profit sharing earnings |
| PAYE81750 |
Pensioners who leave UK for permanent residence abroad |
| PAYE81755 |
Employees who work for foreign diplomatic missions in UK |
| PAYE81760 |
Correspondents working in UK for overseas media: Refer to Lothians |
| PAYE81765 |
Merchant seafarers |
Top of page
Appendices
| PAYE82000 |
EP Appendix 4: Criteria for short term business visitors |
| PAYE82001 |
EP Appendix 5: Net of foreign tax credit relief |
| PAYE82002 |
EP Appendix 6: Modified PAYE in tax equalisation cases |
| PAYE82003 |
EP Appendix 7a: Modified Class 1 and Class 1A National Insurance Contributions (NICs) for expatriate employees subject to an EP Appendix 6 agreement |
| PAYE82004 |
EP Appendix 7b: Modified Class 1 National Insurance Contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas |
