PAYE81500 - PAYE operation: international employments: contents

International employments

1. PAYE81501

   Overview
2. PAYE81510

   Legislation

Arrivals in the UK

1. PAYE81530

   Overview
2. PAYE81535

   Coding
3. PAYE81540

   Employment income position
4. PAYE81545

   UK employer's duties
5. PAYE81550

   Do any special rules apply for NICs?
6. PAYE81555

   Applications under Section 690 ITEPA 2003 - Who deals with the application?
7. PAYE81560

   Applications under Section 690 ITEPA 2003 - Reviewing the application
8. PAYE81561

   PAYE directions for individuals who are treaty non resident in the UK
9. PAYE81565

   Applications under Section 690 ITEPA 2003 - At the end of the tax year
10. PAYE81570

    Arrival in the UK
11. PAYE81575

    Action on receipt of completed form P86 (now obsolete)
12. PAYE81580

    Can employee be treated as resident? - Action for year of arrival
13. PAYE81585

    Short term visitors treated as provisionally not resident
14. PAYE81590

    Coding employees who return to UK after working abroad
15. PAYE81595

    Existing employees returning from secondment abroad: coding for year of return
16. PAYE81600

    Leave pay for period of duty abroad
17. PAYE81605

    Employee working at UK branch or representative office of overseas employer
18. PAYE81610

    Employers' 'presence in UK'
19. PAYE81615

    Employee sent to UK branch office receives benefits
20. PAYE81620

    Employees sent by overseas employer to work for an independent UK concern
21. PAYE81625

    Employee's earnings paid for by overseas employer: Double taxation relief
22. PAYE81630

    Short term business visitors: Double taxation conventions
23. PAYE81635

    Double taxation conventions: background/parameters

Departures from the UK

1. PAYE81640

   Employees going to work abroad
2. PAYE81645

   Issuing form P85
3. PAYE81650

   Action on receipt of completed form P85
4. PAYE81655

   Repayments
5. PAYE81660

   Seafarers' Earnings Deduction (SED)
6. PAYE81665

   Employee treated as not resident and not ordinarily resident in the UK
7. PAYE81670

   Effect of operating code NT
8. PAYE81675

   Issuing code NT to employee
9. PAYE81680

   Issuing code NT to employer
10. PAYE81685

    Action when employee returns to UK early
11. PAYE81690

    Employer claims operation of PAYE not practicable
12. PAYE81695

    Employer required to deduct foreign tax from employees' pay
13. PAYE81700

    Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax

Subjects needings special care

1. PAYE81710

   Employers who refuse to operate PAYE
2. PAYE81715

   Overseas tax deductions from earnings taxed under PAYE
3. PAYE81720

   Employees in offshore areas
4. PAYE81725

   Employees of UK employers working under Danish jurisdiction
5. PAYE81730

   Denmark: offshore workers
6. PAYE81735

   Denmark: onshore workers
7. PAYE81740

   Tax equalisation arrangements
8. PAYE81745

   Employees entitled to profit sharing earnings
9. PAYE81750

   Pensioners who leave UK for permanent residence abroad
10. PAYE81755

    Employees who work for foreign diplomatic missions in UK
11. PAYE81760

    Correspondents working in UK for overseas media: refer to Lothians
12. PAYE81770

    Offshore employment intermediaries

Modified PAYE arrangements for internationally mobile employees

1. PAYE81900

   Modified arrangements for internationally mobile employees
2. PAYE81949

   PAYE special arrangement for short term business visitors prior to 6 April 2020
3. PAYE81950

   PAYE special arrangement for short term business visitors (STBV) appendix 8

Appendices

1. PAYE82000

   EP Appendix 4: criteria for short term business visitors
2. PAYE82001

   EP Appendix 5: net of foreign tax credit relief
3. PAYE82002

   EP Appendix 6: Modified PAYE in tax equalisation cases
4. PAYE82003

   EP Appendix 7a: Modified class 1 and class 1A national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
5. PAYE82004

   EP Appendix 7b: Modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
6. PAYE82008

   EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)