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HMRC internal manual

PAYE Manual

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