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HMRC consultation on tax treatment of short-term business visitors

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Published on: 22 June 2018

Published by a LexisNexis Private Client expert

Table of contents

What is the background to this consultation?
Consultation objectives
Consultation proposals
Do the proposals achieve the government’s aim, and will they succeed in simplifying matters for short-term business visitors of UK overseas branches?
Option 1
Option 2
Which of the two proposals for simplification do you think will be best received?
Do you foresee any issues with the proposals?
Option 1
Option 2

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Article summary

Private Client analysis: In the Spring 2018 Statement, the Chancellor announced a consultation in which the government requests views on the Short-Term Business Visitor Agreement (STBVA), and ‘whether changes to the existing rules are necessary’, plus comments on the two options presented within the document. Responses are requested by 6 August 2018. Robin Bailey, global mobility senior manager at Mazars, answers some questions on the consultation and offers his views on the proposed options.

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