HMRC internal manual

PAYE Manual

PAYE81500 - PAYE operation: international employments: contents

  1. PAYE81501
    Overview
  2. PAYE81510
    Legislation
  3. PAYE81530
    Overview
  4. PAYE81535
    Coding
  5. PAYE81540
    Employment income position
  6. PAYE81545
    UK employer's duties
  7. PAYE81550
    Do any special rules apply for NICs?
  8. PAYE81555
    Applications under Section 690 ITEPA 2003 - Who deals with the application?
  9. PAYE81560
    Applications under Section 690 ITEPA 2003 - Reviewing the application
  10. PAYE81561
    PAYE directions for individuals who are treaty non resident in the UK
  11. PAYE81565
    Applications under Section 690 ITEPA 2003 - At the end of the tax year
  12. PAYE81570
    Arrival in the UK
  13. PAYE81575
    Action on receipt of completed form P86 (now obsolete)
  14. PAYE81580
    Can employee be treated as resident? - Action for year of arrival
  15. PAYE81585
    Short term visitors treated as provisionally not resident
  16. PAYE81590
    Coding employees who return to UK after working abroad
  17. PAYE81595
    Existing employees returning from secondment abroad: coding for year of return
  18. PAYE81600
    Leave pay for period of duty abroad
  19. PAYE81605
    Employee working at UK branch or representative office of overseas employer
  20. PAYE81610
    Employers' 'presence in UK'
  21. PAYE81615
    Employee sent to UK branch office receives benefits
  22. PAYE81620
    Employees sent by overseas employer to work for an independent UK concern
  23. PAYE81625
    Employee's earnings paid for by overseas employer: Double taxation relief
  24. PAYE81630
    Short term business visitors: Double taxation conventions
  25. PAYE81635
    Double taxation conventions: background/parameters
  26. PAYE81640
    Employees going to work abroad
  27. PAYE81645
    Issuing form P85
  28. PAYE81650
    Action on receipt of completed form P85
  29. PAYE81655
    Repayments
  30. PAYE81660
    Seafarers' Earnings Deduction (SED)
  31. PAYE81665
    Employee treated as not resident and not ordinarily resident in the UK
  32. PAYE81670
    Effect of operating code NT
  33. PAYE81675
    Issuing code NT to employee
  34. PAYE81680
    Issuing code NT to employer
  35. PAYE81685
    Action when employee returns to UK early
  36. PAYE81690
    Employer claims operation of PAYE not practicable
  37. PAYE81695
    Employer required to deduct foreign tax from employees' pay
  38. PAYE81700
    Modified NICs: Employer required to deduct UK NICs from employees' pay, but not UK tax
  39. PAYE81710
    Employers who refuse to operate PAYE
  40. PAYE81715
    Overseas tax deductions from earnings taxed under PAYE
  41. PAYE81720
    Employees in offshore areas
  42. PAYE81725
    Employees of UK employers working under Danish jurisdiction
  43. PAYE81730
    Denmark: offshore workers
  44. PAYE81735
    Denmark: onshore workers
  45. PAYE81740
    Tax equalisation arrangements
  46. PAYE81745
    Employees entitled to profit sharing earnings
  47. PAYE81750
    Pensioners who leave UK for permanent residence abroad
  48. PAYE81755
    Employees who work for foreign diplomatic missions in UK
  49. PAYE81760
    Correspondents working in UK for overseas media: refer to Lothians
  50. PAYE81770
    Offshore employment intermediaries
  51. PAYE81900
    Modified arrangements for internationally mobile employees
  52. PAYE81949
    PAYE special arrangement for short term business visitors prior to 6 April 2020
  53. PAYE81950
    PAYE special arrangement for short term business visitors (STBV) appendix 8
  54. PAYE82000
    EP Appendix 4: criteria for short term business visitors
  55. PAYE82001
    EP Appendix 5: net of foreign tax credit relief
  56. PAYE82002
    EP Appendix 6: Modified PAYE in tax equalisation cases
  57. PAYE82003
    EP Appendix 7a: Modified class 1 and class 1A national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
  58. PAYE82004
    EP Appendix 7b: Modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
  59. PAYE82008
    EP Appendix 8 - PAYE special arrangement for short term business visitors (STBV)