Inbound secondment ― payroll issues

The following Employment Tax guidance note Produced by Tolley in association with Paul Tew provides comprehensive and up to date tax information covering:

  • Inbound secondment ― payroll issues
  • Creating an employment record
  • Operating a UK PAYE tax coding
  • Exemption for short-term secondments
  • Agreement to use an annual PAYE scheme
  • Formal HMRC direction to apportion PAYE
  • Payment made by overseas business ― whether PAYE to be operated and by whom
  • Agency rules where there is a non-UK entity in the supply chain
  • NIC position working in the UK
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