HMRC has powers under SI 2003/2682, reg. 141 to make special arrangements with an employer in respect of PAYE income, if the normal operation of PAYE is considered impracticable.

HMRC accept that PAYE procedures may be relaxed in certain circumstances for short-term business visitors to the UK. The idea is to reduce the administrative burden where the income is unlikely to be taxable in the UK either because of the terms of a double tax treaty, or where visits are very short and the resulting income is less than the individual’s personal allowance for the year.

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