Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE operation: international employments: leave pay for period of duty abroad

Arrivals in the UK

The Employment Income Manual (see EIM33061) will confirm if leave pay for a period of duty abroad may be liable to tax as earnings

  • If leave pay is liable to tax, tell the employer to include it in the pay against which the new code operates
  • If leave pay is not liable to tax, tell the employer to include it in the earnings to which code NT was applied