PAYE operation: international employments: arrival in the UK
Arrivals in the UK
When an employee arrives in the UK, you must decide
- Whether a cumulative tax code should be applied
- What further action must be taken
This depends on
- Why the employee has come to the UK
- What the employee is going to do in the UK
- How long the employee intends staying in the UK
Obtain this information if the arrival in the UK was in a tax year before you were informed of the arrival through an enquiry or return for the income for that year.
(*If the employee is still living abroad but works both in and outside the UK write to the employee for any information you need.)
If the individual is within SA and a letter for the required information has not been able to be issued in the tax year of arrival, it may still be sent if a return for the tax year of arrival has not yet been issued.