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HMRC internal manual

PAYE Manual

PAYE operation: international employments: correspondents working in UK for overseas media: refer to Lothians

Subjects needing special care

Work relating to both employed and freelance news correspondents working in the UK for a foreign newspaper, press agency or broadcasting organisation is centralised in Lothians Area Customer Correspondence.

Refer all new and existing cases falling to be dealt with under Direct Payment or PAYE (where there is a UK employer) to Lothians.