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HMRC internal manual

PAYE Manual

PAYE operation: international employments: overview

This ‘International Employments’ section of the Manual covers problems that arise when the employer, the employee or the employment is ‘foreign’ in the ordinary sense of the term.

The Employment Income Manual explains how Residence and Domicile status affects an employee’s liability on earnings and entitlement to UK allowances and reliefs.

This section shows how the PAYE system needs to be adapted to fit international employers and employees. It is in three parts