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PAYE81600 | PAYE operation: international employments: leave pay for period of duty abroad

From HM Revenue & Customs · PAYE Manual

Arrivals in the UK

The Employment Income Manual (see EIM33061) will confirm if leave pay for a period of duty abroad may be liable to tax as earnings

  • If leave pay is liable to tax, tell the employer to include it in the pay against which the new code operates

  • If leave pay is not liable to tax, tell the employer to include it in the earnings to which code NT was applied