PAYE: apply for a Section 690 or informal treaty direction (S690)

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 online (sign in using Government Gateway)

Agent apply online (sign in using Government Gateway)

Apply using the postal form

Agent disclosure online


Apply for a direction from HMRC under Section 690 ITEPA 2003 to operate Pay As You Earn (PAYE).


  • use the online form service
  • print the postal form, fill it in by hand and post it to:

Self Assessment
HM Revenue and Customs

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Information you’ll need

You’ll need the following information to complete the form:

  • the employer’s PAYE reference number
  • employee information, including their:
    • start date of employment
    • National Insurance number
    • date of birth
    • works number
    • residence status
  • the date the initial Full Payment Submission will be made
  • the years that this direction should apply to
  • the percentage of work to be done in the UK for each year of application
  • the reasons for treaty non-resident in the UK, if the employee’s status is treaty non-resident in the UK

New employee coming to work from abroad.

PAYE for employees who come to work in the UK, the differences in calculating and making deductions.

Published 21 November 2016
Last updated 12 January 2017 + show all updates
  1. Agent apply online (sign in or setup a Government Gateway account) link added to the page.
  2. First published.