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HMRC internal manual

PAYE Manual

PAYE operation: international employments: applications under Section 690 ITEPA 2003 - at the end of the tax year

Arrivals in the UK

The employer must complete the employee’s form P14, End of Year Summary or FPS, to show only

  • The pay on which the employer has operated PAYE (this will include the amount representing the UK duties agreed by HMRC under Section 690 ITEPA and any other taxable pay) and the tax deducted from that pay

The employee should, when completing their SA return enter

  • The earnings from their P60 / P45 in box 1 on the Employment page including any cash earnings from that employment that have not been included on the P60 / P45
  • The tax deducted from their P60 / P45 in box 2 on the Employment page
  • The remainder of their earnings in box 3 on the Employment page including paid earnings overseas from an earlier year which were not liable to UK income tax unless they were remitted to the UK during the Tax Return year
  • The amount of their total earnings which relates to work done abroad in box 12 under the section ‘Share Scheme and Employment Lump Sum, Compensation and Deduction’ on the ‘Additional Information Page’ (SA101)