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HMRC internal manual

PAYE Manual

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.