PAYE81560 - PAYE operation: international employments: applications under Section 690 ITEPA 2003 - reviewing the application
Arrivals in the UK
Use the flowchart to review an application under Section 690. It contains links to a number of draft letters you should use depending on the circumstances of the case. These letters are available on SEES Forms and Letters, in the general subdirectory ‘Regulation / Payment letters’.
When an application is accepted, you must take the following action
- Set up an SA record for the employee if there is not one already (use SA, not NPS to create the SA record)
- Arrange for an SA return with the non-residence and employment pages to be issued for the year(s) the application covers
- Make an SA note as follows ‘Sec 690 approval given for [year] for earnings from [employer’s name]. PAYE to be operated on [%].’
- If the employee is resident / not ordinarily resident, the remittance basis applies and the requirements of Section 26A ITEPA are met (a three year period of non residence) amend their tax code to remove the basic personal allowance (and blind person’s allowance if claimed)
- Place all the Section 690 papers in an SA Post batching range