The following Employment Tax guidance note Produced by Tolley in association with Gill Salmons provides comprehensive and up to date tax information covering:
An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK.
There is a common misconception that there is automatically neither a UK tax liability, nor are there any reporting requirements for the UK host employer in such circumstances. This is rarely the case. The PAYE obligations in respect of the STBV depend on whether an Appendix 4 or Appendix 8 arrangement is agreed with HMRC.
However, if an employer has only one or two employees potentially affected by the STBV rules, then it may be administratively easier to consider applying for an NT (no tax) PAYE code on an individual basis instead.
There are two arrangements that can be agreed with HMRC for short term business visitors (STBVs): Appendix 4 and Appendix 8.
Appendix 8 applies for eligible STBVs from 6 April 2020 and replaces the special arrangement that an employer could agree with HMRC to account for STBVs with less than 30 UK workdays in the UK. The Appendix 8 arrangement is broadly the same as its predecessor ‘special arrangement’, except that it extends the eligibility requirements to STBVs with less than 60 UK workdays in a tax year.
Any STBVs who meet the conditions for an Appendix 4 arrangement should be reported under that arrangement.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and
Maintenance payments are payments made by a taxpayer to their former or separated spouse for the maintenance of that former spouse or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the payments must be made by virtue
Many people work from home either on an informal or a full-time basis. These people can be employed or self-employed, and their employment status affects the expenses they can claim as a deduction from their earnings.When dealing with someone working from home, it is important to remind him that
Preparatory workBefore completing the Inheritance Tax account for submission to HMRC, the practitioner needs to undertake a comprehensive review of the extent of the estate and its proposed distribution. The work required leading up to the submission of the account is described in detail in the
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.