PAYE81500 | PAYE operation: international employments: contents

Contents74 entries

1. PAYE81501PAYE operation: international employments: overview
2. PAYE81511PAYE operation: international employments: employer with no UK presence
3. PAYE81512PAYE operation: international employments: section 690 ITEPA 2003 prior to 6 April 2025
4. PAYE81513PAYE operation: international employments: internationally mobile employees
5. PAYE81514PAYE operation: international employments: Internationally mobile employees - PAYE notification
6. PAYE81515PAYE operation: international employments: tax years prior to 6 April 2025 – transitional provisions
7. PAYE81516PAYE operation: international employments: qualifying new residents
8. PAYE81517PAYE operation: international employments: qualifying new residents - PAYE notification
9. PAYE81518PAYE operation: international employments: tax treaty non-resident employees - PAYE notification
10. PAYE81519PAYE operation: international employments: making a PAYE notification for a globally mobile employee
11. PAYE81520PAYE operation: international employments: globally mobile employee PAYE notification - further notification
12. PAYE81521PAYE operation: international employments: globally mobile employee PAYE notification - HMRC direction
13. PAYE81522PAYE operation: international employments: Effect of a globally mobile employee PAYE notification
14. PAYE81523PAYE operation: international employments: invalid globally mobile employee PAYE notification
15. PAYE81524PAYE operation: international employments: directions and notifications under Section 690 ITEPA 2003 - at the end of the tax year
16. PAYE81525PAYE operation: international employments: interaction between qualifying new residents and tax treaty non-residents
17. PAYE81530PAYE operation: international employments: overview
18. PAYE81535PAYE operation: international employments: coding
19. PAYE81540PAYE operation: international employments: employment income position
20. PAYE81545PAYE operation: international employments: UK employer's duties
21. PAYE81550PAYE operation: international employments: do any special rules apply for NICs?
22. PAYE81560PAYE operation: international employments: applications under Section 690 ITEPA 2003 - reviewing the application
23. PAYE81561PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
24. PAYE81570PAYE operation: international employments: arrival in the UK
25. PAYE81575PAYE operation: international employments: action on receipt of completed form P86 (now obsolete)
26. PAYE81580PAYE operation: international employments: can employee be treated as resident? - action for year of arrival
27. PAYE81585PAYE operation: international employments: short term visitors treated as provisionally not resident
28. PAYE81590PAYE operation: international employments: coding employees who return to UK after working abroad
29. PAYE81595PAYE operation: international employments: existing employees returning from secondment abroad: coding for year of return
30. PAYE81600PAYE operation: international employments: leave pay for period of duty abroad
31. PAYE81605PAYE operation: international employments: employee working at UK branch or representative office of overseas employer
32. PAYE81610PAYE operation: international employments: employers ‘presence in UK’
33. PAYE81615PAYE operation: international employments: employee sent to UK branch office receives benefits
34. PAYE81620PAYE operation: international employments: employees sent by overseas employer to work for an independent UK concern
35. PAYE81625PAYE operation: international employments: employee's earning paid for by overseas employer: double taxation relief
36. PAYE81630PAYE operation: international employments: short term business visitors: double taxation conventions
37. PAYE81635PAYE operation: international employments: double taxation conventions: background / parameters
38. PAYE81640PAYE operation: international employments: employees going to work abroad
39. PAYE81645PAYE operation: international employments: issuing form P85
40. PAYE81650PAYE operation: international employments: action on receipt of completed form P85
41. PAYE81655PAYE operation: international employments: repayments
42. PAYE81660PAYE operation: international employments: seafarers’ earnings deduction (SED)
43. PAYE81665PAYE operation: international employments: employee treated as not resident and not ordinarily resident in the UK
44. PAYE81670PAYE operation: international employments: effect of operating code NT
45. PAYE81675PAYE operation: international employments: issuing code NT to employee
46. PAYE81680PAYE operation: international employments: issuing code NT to employer
47. PAYE81685PAYE operation: international employments: action when employee returns to UK early
48. PAYE81690PAYE operation: international employments: employer claims operation of PAYE not practicable
49. PAYE81695PAYE operation: international employments: employer required to deduct foreign tax from employees' pay
50. PAYE81700PAYE operation: international employments: modified NICs: employer required to deduct UK NICs from employees' pay, but not UK tax
51. PAYE81710PAYE operation: international employments: employers who refuse to operate PAYE
52. PAYE81715PAYE operation: international employments: overseas tax deductions from earnings taxed under PAYE
53. PAYE81720PAYE operation: international employments: employees in offshore areas
54. PAYE81725PAYE operation: international employments: employees of UK employers working under Danish jurisdiction
55. PAYE81730PAYE operation: international employments: Denmark: offshore workers
56. PAYE81735PAYE operation: international employments: Denmark: onshore workers
57. PAYE81740PAYE operation: international employments: tax equalisation arrangements
58. PAYE81745PAYE operation: international employments: employees entitled to profit sharing earnings
59. PAYE81750PAYE operation: international employments: pensioners who leave UK for permanent residence abroad
60. PAYE81755PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
61. PAYE81760PAYE operation: international employments: correspondents working in UK for overseas media: refer to Lothians
62. PAYE81770PAYE operation: international employments: offshore employment intermediaries
63. PAYE81900PAYE operation: international employments: modified arrangements for internationally mobile employees
64. PAYE81949PAYE operation: international employments: PAYE special arrangement for short term business visitors prior to 6 April 2020
65. PAYE81950PAYE operation: international employments: PAYE special arrangement for short term business visitors (STBV) appendix 8
66. PAYE82000PAYE operation: international employments: EP appendix 4: criteria for short term business visitors
67. PAYE82001PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
68. PAYE82002PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
69. PAYE82003PAYE operation: international employments: EP appendix 7a: modified class 1 and class 1a national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
70. PAYE82004PAYE operation: international employments: EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
71. PAYE82008PAYE operation: international employments: EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)
72. PAYE81510PAYE operation: international employments: legislation
73. PAYE81555PAYE operation: international employments: applications under Section 690 ITEPA 2003 - who deals with the application?
74. PAYE81565PAYE operation: international employments: applications under Section 690 ITEPA 2003 - at the end of the tax year