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HMRC internal manual

PAYE Manual

PAYE operation: international employments: applications under Section 690 ITEPA 2003 - who deals with the application?

Arrivals in the UK

On receipt of an application for a direction under Section 690 ITEPA 2003 you must decide which office is responsible for reviewing the application. Use the following table to determine the office and pass the application to them immediately.

Situation Responsible office Address
The employee is an Expat (International secondee coming to the UK) Charities, Savings & International Charities, Savings & International 3, HM Revenue & Customs, BX9 1AJ
All other employees PT Operations Self Assessment, HM Revenue & Customs, BX9 1AS