[PAYE81949] PAYE81949 – PAYE operation: international employments: PAYE special arrangement for short term business visitors prior to 6 April 2020
Pay As You Earn (PAYE) special arrangement for Short Term Business Visitors (STBV) prior to 6 April 2020
This guidance specifically relates to the previous PAYE special arrangement for STBV before 6 April 2020. From 6 April 2020, legislative changes introduced the new Appendix 8 PAYE special arrangement. Please follow guidance in PAYE81950 for more information.
This arrangement has been agreed under Regulation 141 of the Income Tax (PAYE) Regulations 2003. This regulation allows HMRC to make arrangements for the collection of tax in respect of PAYE income, if the normal operation of PAYE is considered ‘impracticable’.