Apply for a direction to operate PAYE on an employee's earnings

Apply for a Section 690 direction to operate PAYE on a non-resident employee's earnings for work in the UK, or for UK residents who meet the 3 year non-residency rules.


Apply online (sign in using Government Gateway)

Agent apply online (sign in using Government Gateway)

Apply using the postal form


Employers or their agents can apply for a formal or informal treaty direction from HMRC under Section 690 ITEPA 2003 to operate PAYE on your employee’s earnings for work in the UK if they are not resident or ‘treaty non-resident’ in the UK.

You or your agent can also apply for a direction if your employee is resident in the UK, and they are either:

Apply by either using the online form service or printing off the postal form, filling it in and posting 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 details about the employee to complete the form:

  • their National Insurance number
  • their date of birth
  • their residence status
  • the start date of their employment with you
  • the employee works number you have given them, if they have one

You’ll also need to give your employer’s PAYE reference number, and the:

  • date the initial Full Payment Submission will be made
  • years that the PAYE direction should apply to
  • percentage of work that will be done in the UK for each year you apply for
  • reason why the employee is ‘treaty non-resident’ in the UK

New employee coming to work from abroad
Find out how to work out and make PAYE deductions for employees who come to work in the UK.

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.