PAYE: special type of payer or payee: non-resident employee
Section 690 ITEPA 2003
Where an employee who is not resident or, if resident, not ordinarily resident in the UK works or will work in the UK and also works or is likely to work outside the UK, the employee may be chargeable to tax on only part of the employment income. Usually payments, which only partly consist of PAYE income, will not be subject to deductions under PAYE.
Section 690 provides that payments, or at least a proportion of payments, are subject to PAYE.
For further guidance see PAYE81545.