Open consultation

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

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 closes at

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

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Ways to respond

Email to:

incometax.structure@hmrc.gsi.gov.uk

Write to:

STBV Consultation,
HM Revenue and Customs
Income Tax Policy Team,
Room 3E/14, 100 Parliament Street,
London SW1A 2BQ

Published 14 May 2018