Section 690B | Direction by HMRC in relation to internationally mobile employees ^F1

(1)This section applies where—^F1

(a)a notice given during the mobile tax year under section 690A has effect, ...^F1

(b)Repealed^F1

(2)An officer of Revenue and Customs may give a direction—^F1

(a)for determining the non-PAYE proportion, or^F1F2

(b)that any uncertain payment is to be treated entirely as PAYE income for the purposes of PAYE regulations.^F1F3

(3)A direction under subsection (2)—^F1

(a)must specify the employee and the mobile tax year,^F1

(b)must be given by notice to the appropriate person, and^F1

(c)may be varied by notice to the appropriate person from a date specified in the notice (which may not be earlier than 30 days from the date on which the notice is given).^F1

(4)If—^F1

(a)a direction under subsection (2) has effect, and^F1

(b)any uncertain payment or mobile payment (as applicable) is made by the employer to the employee in any tax year,^F1F4

the direction applies in relation to the payment.

(4A)But a direction for determining the non-PAYE proportion does not apply in relation to a mobile payment—^F1F5

(a)to the extent that section 690D(4) or 690E(4) (qualifying payments or treaty affected payments) also applies to the payment, or^F1F5

(b)if the payment is made after the end of the mobile tax year, other than to the extent the payment is also an uncertain payment.^F1F5

(5)A direction under subsection (2) has effect when it is given.^F1

(6)A direction under subsection (2) ceases to have effect if—^F1

(a)the notice to which the direction relates was given on the basis that the employee was likely to be non-UK resident for the mobile tax year, and^F1

(b)a notice has subsequently been—^F1

(i)given by the appropriate person under section 690D (employer notification for qualifying new resident or treaty non-resident) on the basis that the employee is or is likely to be a qualifying new resident for the mobile tax year or treaty non-resident at any time in the mobile tax year, and^F1F6F7

(ii)acknowledged by an officer of Revenue and Customs.^F1

(7)Subsection (4) is without prejudice to—^F1

(a)any assessment in respect of the income of the employee in question, and^F1

(b)any right to repayment of income tax and any relevant debts overpaid and any obligation to pay income tax underpaid and any relevant debts that remain wholly or partly unpaid.^F1