Consultation outcome

Tax and administrative treatment of short term business visitors from overseas branches

This consultation has concluded

Download the full outcome

Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches - summary of responses

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Detail of outcome

This document summarises the responses received to the consultation on Tax and Administrative treatment of short term business visitors from overseas branches.

Original consultation

Summary

We are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.

This consultation ran from
to

Consultation description

At Spring Statement 2018 the Chancellor announced that the government would consult on ways to improve the tax and administrative treatment of short term business visitors from overseas branches.

We want views on whether changes to the existing rules are necessary, and our proposals for 2 options.

Documents

Tax and Administrative Treatment of Short Term Business Visitors from Overseas Branches

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 14 May 2018
Last updated 29 October 2018 + show all updates
  1. Summary of responses published.
  2. First published.