PAYE operation: international employments [PAYE81500]
Contents:
- [PAYE81501] PAYE operation: international employments: overview
- [PAYE81510] PAYE operation: international employments: legislation
- [PAYE81530] PAYE operation: international employments: overview
- [PAYE81535] PAYE operation: international employments: coding
- [PAYE81540] PAYE operation: international employments: employment income position
- [PAYE81545] PAYE operation: international employments: UK employer's duties
- [PAYE81550] PAYE operation: international employments: do any special rules apply for NICs?
- [PAYE81555] PAYE operation: international employments: applications under Section 690 ITEPA 2003 – who deals with the application?
- [PAYE81560] PAYE operation: international employments: applications under Section 690 ITEPA 2003 – reviewing the application
- [PAYE81561] PAYE operation: international employments: PAYE directions for individuals who are treaty non resident in the UK
- [PAYE81565] PAYE operation: international employments: applications under Section 690 ITEPA 2003 – at the end of the tax year
- [PAYE81570] PAYE operation: international employments: arrival in the UK
- [PAYE81575] PAYE operation: international employments: action on receipt of completed form P86 (now obsolete)
- [PAYE81580] PAYE operation: international employments: can employee be treated as resident? – action for year of arrival
- [PAYE81585] PAYE operation: international employments: short term visitors treated as provisionally not resident
- [PAYE81590] PAYE operation: international employments: coding employees who return to UK after working abroad
- [PAYE81595] PAYE operation: international employments: existing employees returning from secondment abroad: coding for year of return
- [PAYE81600] PAYE operation: international employments: leave pay for period of duty abroad
- [PAYE81605] PAYE operation: international employments: employee working at UK branch or representative office of overseas employer
- [PAYE81610] PAYE operation: international employments: employers 'presence in UK'
- [PAYE81615] PAYE operation: international employments: employee sent to UK branch office receives benefits
- [PAYE81620] PAYE operation: international employments: employees sent by overseas employer to work for an independent UK concern
- [PAYE81625] PAYE operation: international employments: employee's earning paid for by overseas employer: double taxation relief
- [PAYE81630] PAYE operation: international employments: short term business visitors: double taxation conventions
- [PAYE81635] PAYE operation: international employments: double taxation conventions: background / parameters
- [PAYE81640] PAYE operation: international employments: employees going to work abroad
- [PAYE81645] PAYE operation: international employments: issuing form P85
- [PAYE81650] PAYE operation: international employments: action on receipt of completed form P85
- [PAYE81655] PAYE operation: international employments: repayments
- [PAYE81660] PAYE operation: international employments: seafarers' earnings deduction (SED)
- [PAYE81665] PAYE operation: international employments: employee treated as not resident and not ordinarily resident in the UK
- [PAYE81670] PAYE operation: international employments: effect of operating code NT
- [PAYE81675] PAYE operation: international employments: issuing code NT to employee
- [PAYE81680] PAYE operation: international employments: issuing code NT to employer
- [PAYE81685] PAYE operation: international employments: action when employee returns to UK early
- [PAYE81690] PAYE operation: international employments: employer claims operation of PAYE not practicable
- [PAYE81695] PAYE operation: international employments: employer required to deduct foreign tax from employees' pay
- [PAYE81700] PAYE operation: international employments: modified NICs: employer required to deduct UK NICs from employees' pay, but not UK tax
- [PAYE81710] PAYE operation: international employments: employers who refuse to operate PAYE
- [PAYE81715] PAYE operation: international employments: overseas tax deductions from earnings taxed under PAYE
- [PAYE81720] PAYE operation: international employments: employees in offshore areas
- [PAYE81725] PAYE operation: international employments: employees of UK employers working under Danish jurisdiction
- [PAYE81730] PAYE operation: international employments: Denmark: offshore workers
- [PAYE81735] PAYE operation: international employments: Denmark: onshore workers
- [PAYE81740] PAYE operation: international employments: tax equalisation arrangements
- [PAYE81745] PAYE operation: international employments: employees entitled to profit sharing earnings
- [PAYE81750] PAYE operation: international employments: pensioners who leave UK for permanent residence abroad
- [PAYE81755] PAYE operation: international employments: employees who work for foreign diplomatic missions in UK
- [PAYE81760] PAYE operation: international employments: correspondents working in UK for overseas media: refer to Lothians
- [PAYE81770] PAYE operation: international employments: offshore employment intermediaries
- [PAYE81900] PAYE operation: international employments: modified arrangements for internationally mobile employees
- [PAYE81949] PAYE operation: international employments: PAYE special arrangement for short term business visitors prior to 6 April 2020
- [PAYE81950] PAYE operation: international employments: PAYE special arrangement for short term business visitors (STBV) appendix 8
- [PAYE82000] PAYE operation: international employments: EP appendix 4: criteria for short term business visitors
- [PAYE82001] PAYE operation: international employments: EP appendix 5: net of foreign tax credit relief
- [PAYE82002] PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases
- [PAYE82003] PAYE operation: international employments: EP appendix 7a: modified class 1 and class 1a national insurance contributions (NICs) for expatriate employees subject to an EP appendix 6 agreement
- [PAYE82004] PAYE operation: international employments: EP appendix 7b: modified class 1 national insurance contributions (NICs) for employees assigned from the United Kingdom (UK) to work overseas
- [PAYE82008] PAYE operation: international employments: EP Appendix 8 – PAYE special arrangement for short term business visitors (STBV)