HMRC internal manual

PAYE Manual

PAYE operation: international employments: overview

Arrivals in the UK

PAYE81530 to PAYE81635 covers individuals who have come to the UK to work. They may have arrived by personal choice, as long-term immigrants or short-term visitors. Many have been seconded here by an overseas employer for a specific job or purpose.

You need to take care in handling these cases because these employees will usually

  • Be new to the UK PAYE system
  • Have no previous UK tax record
  • Have no form P45.

Both the individual and their employer may need extra help in dealing with PAYE procedures when employment starts. Giving these cases extra attention in the early stages may

  • Prevent PAYE failure and could save extra work in settling the Employment Income position after the end of the year
  • If the individual is an expatriate employee* refer to Personal Tax International.

*An expatriate employee coming to the UK is an individual who is not usually domiciled in the UK, working as an employee wholly or partly in the UK, and having any employment relationship with a non-UK employer.