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Official guidance
PAYE Manual

PAYE81500 · PAYE operation: international employments

  • PAYE81501 · Overview
  • PAYE81511 · Employer with no UK presence
  • PAYE81512 · Section 690 ITEPA 2003 prior to 6 April 2025
  • PAYE81513 · Internationally mobile employees
  • PAYE81514 · Internationally mobile employees - PAYE notification
  • PAYE81515 · Tax years prior to 6 April 2025 – transitional provisions
  • PAYE81516 · Qualifying new residents
  • PAYE81517 · Qualifying new residents - PAYE notification
  • PAYE81518 · Tax treaty non-resident employees - PAYE notification
  • PAYE81519 · Making a PAYE notification for a globally mobile employee
  • PAYE81520 · Globally mobile employee PAYE notification - further notification
  • PAYE81521 · Globally mobile employee PAYE notification - HMRC direction
  • PAYE81522 · Effect of a globally mobile employee PAYE notification
  • PAYE81523 · Invalid globally mobile employee PAYE notification
  • PAYE81524 · Directions and notifications under Section 690 ITEPA 2003 - at the end of the tax year
  • PAYE81525 · Interaction between qualifying new residents and tax treaty non-residents
  • PAYE81530 · Overview
  • PAYE81535 · Coding
  • PAYE81540 · Employment income position
  • PAYE81545 · UK employer's duties
  • PAYE81550 · Do any special rules apply for NICs?
  • PAYE81560 · Applications under Section 690 ITEPA 2003 - reviewing the application
  • PAYE81561 · PAYE directions for individuals who are treaty non resident in the UK
  • PAYE81570 · Arrival in the UK
  • PAYE81575 · Action on receipt of completed form P86 (now obsolete)
  • PAYE81580 · Can employee be treated as resident? - action for year of arrival
  • PAYE81585 · Short term visitors treated as provisionally not resident
  • PAYE81590 · Coding employees who return to UK after working abroad
  • PAYE81595 · Existing employees returning from secondment abroad: coding for year of return
  • PAYE81600 · Leave pay for period of duty abroad
  • PAYE81605 · Employee working at UK branch or representative office of overseas employer
  • PAYE81610 · Employers ‘presence in UK’
  • PAYE81615 · Employee sent to UK branch office receives benefits
  • PAYE81620 · Employees sent by overseas employer to work for an independent UK concern
  • PAYE81625 · Employee's earning paid for by overseas employer: double taxation relief
  • PAYE81630 · Short term business visitors: double taxation conventions
  • PAYE81635 · Double taxation conventions: background / parameters
  • PAYE81640 · Employees going to work abroad
  • PAYE81645 · Issuing form P85
  • PAYE81650 · Action on receipt of completed form P85
  • PAYE81655 · Repayments
  • PAYE81660 · Seafarers’ earnings deduction (SED)
  • PAYE81665 · Employee treated as not resident and not ordinarily resident in the UK
  • PAYE81670 · Effect of operating code NT
  • PAYE81675 · Issuing code NT to employee
  • PAYE81680 · Issuing code NT to employer
  • PAYE81685 · Action when employee returns to UK early
  • PAYE81690 · Employer claims operation of PAYE not practicable
  • PAYE81695 · Employer required to deduct foreign tax from employees' pay
  • PAYE81700 · Modified NICs: employer required to deduct UK NICs from employees' pay, but not UK tax
  • PAYE81710 · Employers who refuse to operate PAYE
  • PAYE81715 · Overseas tax deductions from earnings taxed under PAYE
  • PAYE81720 · Employees in offshore areas
  • PAYE81725 · Employees of UK employers working under Danish jurisdiction
  • PAYE81730 · Denmark: offshore workers
  • PAYE81735 · Denmark: onshore workers
  • PAYE81740 · Tax equalisation arrangements
  • PAYE81745 · Employees entitled to profit sharing earnings
  • PAYE81750 · Pensioners who leave UK for permanent residence abroad
  • PAYE81755 · Employees who work for foreign diplomatic missions in UK
  • PAYE81760 · Correspondents working in UK for overseas media: refer to Lothians
  • PAYE81770 · Offshore employment intermediaries
  • PAYE81900 · Modified arrangements for internationally mobile employees
  • PAYE81949 · PAYE special arrangement for short term business visitors prior to 6 April 2020
  • PAYE81950 · PAYE special arrangement for short term business visitors (STBV) appendix 8
  • PAYE82000 · EP appendix 4: criteria for short term business visitors
  • PAYE82001 · EP appendix 5: net of foreign tax credit relief
  • PAYE82002 · EP appendix 6: modified PAYE in tax equalisation cases
  • PAYE82003 · EP appendix 7a: modified class 1 and class 1a national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
  • PAYE82004 · EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
  • PAYE82008 · EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)
  • PAYE81510 · Legislation
  • PAYE81555 · Applications under Section 690 ITEPA 2003 - who deals with the application?
  • PAYE81565 · Applications under Section 690 ITEPA 2003 - at the end of the tax year
  1. PAYE operation: international employments: contents
  2. PAYE operation: international employments: action on receipt of completed form P86 (now obsolete)

PAYE81575 | PAYE operation: international employments: action on receipt of completed form P86 (now obsolete)

From HM Revenue & Customs · PAYE Manual

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