Employers must operate PAYE on all employees unless certain conditions apply so that the PAYE rules can be relaxed. This is the case with short term business visitors (STBV). To apply the arrangement allowing PAYE to be disregarded for STBV certain conditions must be met.
Either the individual is:
Or the individual is:
Provided it can be shown that these conditions are met for specifically named employees whose presence in the UK is 60 days or more, the UK company or branch will not in fact ultimately bear the remuneration specified.
For those whose presence in the UK is 59 days or less, it is only necessary to show that the employees were paid via a non-resident employer’s payroll.
HMRC has highlighted to us that in some instances its team dealing with STBV reports has been receiving duplicate reports sent via multiple methods which causes problems. There is also the potential for the STBV reports to be actioned more than once.
HMRC asks for STBV reports and supporting documentation to be sent either via the postal system or the shared workspace – but not both. Sending the reports via the postal system is the preferred method. The address to send the reports to is: HMRC, Charities, Savings & International 3, BX9 1AJ.
Reports which include visitors to the UK for less than 30 days and who are covered by the 60-day rule, will not receive an acknowledgement.
Be that as it may, what is marginally unique to some different areas around the globe is the exceptionally sharp eye that the UK pay assess specialists (HMRC) thrown on people coming to work in the UK from abroad and the UK have "business" of that person. The best concentration of HMRC's consideration in such manner is on those people who are on our property or in our waters for brief timeframes, regardless of whether that be for a transient formal secondment, or a looser business trip sort of course of action.