PAYE81535 | PAYE operation: international employments: coding

Arrivals in the UK

The CWG2 Employer Further Guide to PAYE and NICs, instructs employers to operate the emergency code until advised otherwise by HMRC.

A different tax code may need to be operated and when dealing with new arrivals you should bear in mind the special instructions for the following

• Employee is a short term visitor treated as provisionally not resident - PAYE81585

• Employee has returned to the UK after working abroad - PAYE81590

• Existing employee returns from secondment abroad - PAYE81595

• Employee working at the UK branch or representative office of an overseas employer - PAYE81605

• Employee sent by an overseas employer to work for an independent UK concern - PAYE81620

• Employee's earnings paid by overseas employer - Double Taxation relief - PAYE81625

• Short term business visitors - Double Taxation Conventions - PAYE81630