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HMRC internal manual

PAYE Manual

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
23 April 2026 - See all updates

PAYE81500 - PAYE operation: international employments: contents

International employments

  1. PAYE81501
    Overview
  2. PAYE81511
    Employer with no UK presence
  3. PAYE81512
    Section 690 ITEPA 2003 prior to 6 April 2025
  4. PAYE81513
    Internationally mobile employees
  5. PAYE81514
    Internationally mobile employees - PAYE notification
  6. PAYE81515
    Tax years prior to 6 April 2025 – transitional provisions
  7. PAYE81516
    Qualifying new residents
  8. PAYE81517
    Qualifying new residents - PAYE notification
  9. PAYE81518
    Tax treaty non-resident employees - PAYE notification
  10. PAYE81519
    Making a PAYE notification for a globally mobile employee
  11. PAYE81520
    Globally mobile employee PAYE notification - further notification
  12. PAYE81521
    Globally mobile employee PAYE notification - HMRC direction
  13. PAYE81522
    Effect of a globally mobile employee PAYE notification
  14. PAYE81523
    Invalid globally mobile employee PAYE notification
  15. PAYE81524
    Directions and notifications under Section 690 ITEPA 2003 - at the end of the tax year
  16. PAYE81525
    Interaction between qualifying new residents and tax treaty non-residents

Arrivals in the UK

  1. PAYE81530
    Overview
  2. PAYE81535
    Coding
  3. PAYE81540
    Employment income position
  4. PAYE81545
    UK employer's duties
  5. PAYE81550
    Do any special rules apply for NICs?
  6. PAYE81555
    Applications under Section 690 ITEPA 2003 - Who deals with the application?
  7. PAYE81560
    Applications under Section 690 ITEPA 2003 - Reviewing the application
  8. PAYE81561
    PAYE directions for individuals who are treaty non resident in the UK
  9. PAYE81570
    Arrival in the UK
  10. PAYE81575
    Action on receipt of completed form P86 (now obsolete)
  11. PAYE81580
    Can employee be treated as resident? - Action for year of arrival
  12. PAYE81585
    Short term visitors treated as provisionally not resident
  13. PAYE81590
    Coding employees who return to UK after working abroad
  14. PAYE81595
    Existing employees returning from secondment abroad: coding for year of return
  15. PAYE81600
    Leave pay for period of duty abroad
  16. PAYE81605
    Employee working at UK branch or representative office of overseas employer
  17. PAYE81610
    Employers' 'presence in UK'
  18. PAYE81615
    Employee sent to UK branch office receives benefits
  19. PAYE81620
    Employees sent by overseas employer to work for an independent UK concern
  20. PAYE81625
    Employee's earnings paid for by overseas employer: Double taxation relief
  21. PAYE81630
    Short term business visitors: Double taxation conventions
  22. PAYE81635
    Double taxation conventions: background/parameters

Departures from the UK

  1. PAYE81640
    Employees going to work abroad
  2. PAYE81645
    Issuing form P85
  3. PAYE81650
    Action on receipt of completed form P85
  4. PAYE81655
    Repayments
  5. PAYE81660
    Seafarers' Earnings Deduction (SED)
  6. PAYE81665
    Employee treated as not resident and not ordinarily resident in the UK
  7. PAYE81670
    Effect of operating code NT
  8. PAYE81675
    Issuing code NT to employee
  9. PAYE81680
    Issuing code NT to employer
  10. PAYE81685
    Action when employee returns to UK early
  11. PAYE81690
    Employer claims operation of PAYE not practicable
  12. PAYE81695
    Employer required to deduct foreign tax from employees' pay
  13. PAYE81700
    Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax

Subjects needings special care

  1. PAYE81710
    Employers who refuse to operate PAYE
  2. PAYE81715
    Overseas tax deductions from earnings taxed under PAYE
  3. PAYE81720
    Employees in offshore areas
  4. PAYE81725
    Employees of UK employers working under Danish jurisdiction
  5. PAYE81730
    Denmark: offshore workers
  6. PAYE81735
    Denmark: onshore workers
  7. PAYE81740
    Tax equalisation arrangements
  8. PAYE81745
    Employees entitled to profit sharing earnings
  9. PAYE81750
    Pensioners who leave UK for permanent residence abroad
  10. PAYE81755
    Employees who work for foreign diplomatic missions in UK
  11. PAYE81760
    Correspondents working in UK for overseas media: refer to Lothians
  12. PAYE81770
    Offshore employment intermediaries

Modified PAYE arrangements for internationally mobile employees

  1. PAYE81900
    Modified arrangements for internationally mobile employees
  2. PAYE81949
    PAYE special arrangement for short term business visitors prior to 6 April 2020
  3. PAYE81950
    PAYE special arrangement for short term business visitors (STBV) appendix 8

Appendices

  1. PAYE82000
    EP Appendix 4: criteria for short term business visitors
  2. PAYE82001
    EP Appendix 5: net of foreign tax credit relief
  3. PAYE82002
    EP Appendix 6: Modified PAYE in tax equalisation cases
  4. PAYE82003
    EP Appendix 7a: Modified class 1 and class 1A national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
  5. PAYE82004
    EP Appendix 7b: Modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
  6. PAYE82008
    EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)