You or your agent can use the online form service to apply for a direction to operate PAYE on a non-resident employee's earnings for work in the UK.
Apply for a direction from HM Revenue and Customs under Section 690 ITEPA 2003 to operate Pay As You Earn (PAYE).
HM Revenue and Customs
If you use the online form, you’ll get a reference number that you can use to track the progress of your form.
You’ll need the following information to complete the form:
New employee coming to work from abroad
PAYE for employees who come to work in the UK, the differences in calculating and making deductions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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