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Help with short-term business visitors — GfC19

Find out about PAYE, Income Tax and National Insurance contributions rules when overseas workers come to the UK for short periods.

• From: HM Revenue & Customs
• Published: 13 August 2026

Documents

Purpose, scope and background (part 1)

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Income Tax (part 2)

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National Insurance contributions (part 3)

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Common errors, record keeping and HMRC compliance checks (part 4)

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Further information (part 5)

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Details

These Guidelines for Compliance will be useful for UK employers who have overseas workers performing duties in the UK on a short-term basis. They will also help those workers understand their UK tax obligations.

These guidelines help employers and employees:

• comply with their UK tax obligations — Pay As You Earn (PAYE), Income Tax and National Insurance contributions (NICs)
• get their tax compliance right the first time
• keep the correct information, documents, and records
• understand common errors employers make when applying the rules

You should read these guidelines alongside HMRC’s published guidance. You will be directed to relevant guidance within these guidelines.

Following these guidelines will help reduce the risk of errors and therefore reduce the likelihood of penalties or the need to correct returns.

Published 13 August 2026