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Official guidance

PAYE81500 · PAYE operation: international employments

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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

PAYE operation: international employments: contents
PAYE operation: international employments: repayments

PAYE81655 | PAYE operation: international employments: repayments

From HM Revenue & Customs · PAYE Manual

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