U.K. to Require PAYE for Short-Term Foreign Business Visitors

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By Jared Mondschein

July 30—A new Pay as You Earn (PAYE) scheme is to be launched in the next few weeks to provide better administration of pay to short term foreign visitors, an HM Revenue & Customs (HMRC) official told Bloomberg BNA July 30.

The new PAYE scheme, the official said, is to be “for UK employers who have a PAYE obligation in relation to visitors from overseas branches or other companies,” and “limited to visitors who have no more than 30 U.K. workdays in the tax year.”

The HRMC action follows recommendations in a 2014 report by the government's Office of Tax Simplification and customer feedback, the official said.

To contact the reporter on this story: Jared Mondschein at jmondschein@bna.com

To contact the editor responsible for this story: Michael Baer at mbaer@bna.com

The Office of Tax Simplification's 2014 report on the competitiveness of the U.K. tax administration, including the taxation of short term business visitors, can be found at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/362302/competitiveness_review_final_report.pdf.

More information on payroll issues in the U.K. can be found in the U.K. country primer.