PAYE: apply for a Section 690 or informal treaty direction (S690)
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 PAYE.
- use the online form service (sign in to, or set up a Government Gateway account)
print the postal form, fill it in by hand and post it to:
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.
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 Payments 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
Related forms and guidance
New employee coming to work from abroad
PAYE for employees who come to work in the UK, the differences in calculating and making deductions.