Short-term employments in the UK

Produced by Tolley in association with Paul Tew
Short-term employments in the UK

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

  • Short-term employments in the UK
  • Business visitor scheme ― EP Appendix 4
  • Taxable short-term business visitors from overseas branches
  • Multiple short-term secondments
  • NIC position for short-term working in the UK
  • Brexit

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.

Strictly, the earnings for any UK workday are taxable in the UK under the arising basis, even if the employee only works for a day or two in the UK. If an individual is non-resident, only the earnings relating to UK workdays are taxable in the UK (the non-UK earnings of a non-resident are not taxable, even if remitted to the UK).

However, if an office or employment is carried on substantially outside of the UK in a year, any duties performed in the UK by a resident outside the UK, which are merely incidental to the work done abroad, are treated as duties performed outside the UK. This means that earnings for UK workdays are not taxable in the UK. Examples of duties that may be treated as merely incidental are given at EIM40204.

Business visitor scheme ― EP Appendix 4

It may be possible to relax the stric

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