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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: international employments: employees of UK employers working under Danish jurisdiction

Subjects needing special care

Workers employed by a UK employer but working in an area of Danish Revenue jurisdiction, need to adapt some UK PAYE requirements.

If a UK employer asks for help following demands from the Danish Revenue Department for payment of employees’ taxes, you must establish whether the Danish work was done offshore or onshore. This is to fit the provisions of the Double Taxation Agreement.

If the work was offshore, see PAYE81730.

If the work was done onshore, see PAYE81735.