PAYE: expat starter checklist
Use this form to record information about new employees seconded to work in the UK by an overseas employer.
If you are an employer use this form to record information about a new employee who still has a contract with their overseas employer, but has temporarily come to work for you 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.