PAYE81535 - PAYE operation: international employments: coding

Arrivals in the UK

The CWG2 Employer Further Guide to PAYE and NICs, instructs employers to operate the emergency code until advised otherwise by HMRC.

A different tax code may need to be operated and when dealing with new arrivals you should bear in mind the special instructions for the following

• Employee is a short term visitor treated as provisionally not resident - PAYE81585 
• Employee has returned to the UK after working abroad - PAYE81590 
• Existing employee returns from secondment abroad - PAYE81595 
• Employee working at the UK branch or representative office of an overseas employer - PAYE81605 
• Employee sent by an overseas employer to work for an independent UK concern - PAYE81620 
• Employee's earnings paid by overseas employer - Double Taxation relief - PAYE81625 
• Short term business visitors - Double Taxation Conventions - PAYE81630