Solved
Start free trial

PAYE81500 | PAYE operation: international employments: contents

From HM Revenue & Customs · PAYE Manual

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