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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: international employments: short term visitors treated as provisionally not resident

Arrivals in the UK

This subject tells you how to code short term visitors

  • Who plan to stay in the UK for less than two years

Or

  • Whose plans are indefinite

 

Arrival date is before 6 October and the employee will spend 183 days in the UK in the tax year

For the year of arrival for all earnings

  • Use a cumulative tax code giving full personal allowances
  • Send the employer a form P6, using the information on form P91 (if completed). If the employee has claimed jobseeker’s allowance before starting work include the amount of benefit in the previous pay

For the following year, use a cumulative tax code for all earnings.

Arrival date is before 6 October but the employee will spend less than 183 days in the UK in the tax year

For the year of arrival for all earnings, if the employee falls within one of the categories set out in RDRM10330-10335 give full personal allowances using a cumulative tax code.

In all other cases, use either

  • The tax code specified for emergency use

Or

  • A tax code giving full personal allowances but on a Week1 / Month1 basis

For the following year, use a cumulative tax code for all earnings.

Visiting teachers and foreign language assistants

The Department for Education (DfE) normally arranges these visits for teachers. During the visit, a local authority employs the teacher, not the DfE. The local authority must send in a completed form P46 or equivalent starter information and give full details of the school terms during which it will be the employer.

Some teachers visit the UK to take up teaching posts outside the DfE scheme.

Foreign language assistants are usually undergraduates or recent graduates who come to the United Kingdom to support schools in teaching their own language and to improve their English.

If a visiting teacher or foreign language assistant claims an NT code because of Double Taxation relief, you must consult the Double Taxation Manual to see if relief is due.

Treat visiting teachers and foreign language assistants in the same way as other short term visitors unless there is a successful claim to Double Taxation relief. The Double Taxation Manual gives you details.

If the teacher or foreign language assistant qualifies for Double Taxation relief

  • Issue code NT to cover the UK earnings and send a separate instruction about the date from which the code operates
  • Tell the employer to refund any tax already deducted

Follow this instruction even if the claim to relief is established in the year after arrival.

Visiting students

Overseas students often come to the UK and take jobs here during their vacation. Some come under sponsored arrangements. You can find more details on the PAYE arrangements at PAYE46045 and PAYE46046.

Sometimes the UK has made specific provision in the Double Taxation Agreement for the taxation of students. If one of these independent students claims Double Taxation relief

  • Check that the relief is due by referring to the Double Taxation Manual before you issue an NT code

Employee was resident in the Irish Republic

The employer must follow the normal new starter procedure where the employee has no form P45 from a previous UK employment.

Employee lives in the Irish Republic

Such circumstances may arise only in Northern Ireland, but it is possible that an employee might commute to other parts of the UK. If the employee lives in the Irish Republic and travels to work regularly in the UK

  • Refer case to the Specialist PT PTI Advisory, (Residence and Domicile Technical Team) mailbox, and ask for residence instructions
  • Do not issue any SA returns