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HMRC internal manual

PAYE Manual

PAYE operation: international employments: short term business visitors: double taxation conventions

Arrivals in the UK

Normally where a short term business visitor is employed by, paid by or working for a UK company, PAYE must be operated in the usual way.

However, in certain circumstances, short term business visitors to the UK whose length of stay will not exceed 183 days, might make claims under the Dependent Personal Services Article (Article 15 or the equivalent). If such a claim is likely to be competent under a Double Taxation Convention, PAYE relaxations are possible where certain conditions are met.

See PAYE81635 for background to the relaxations and parameters within which they should be considered. An application to apply the arrangement known as EP Appendix 4 can be downloaded at PAYE82000. Employers must have an agreement in place to apply the relaxations from 6 April 2013.