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HMRC internal manual

PAYE Manual

PAYE operation: international employments: applications under Section 690 ITEPA 2003 - reviewing the application

Arrivals in the UK

Flowchart (Word 45KB)

Text version (Word 101KB)

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