Pay As You Earn (PAYE) special arrangement for Short Term Business Visitors (STBV) Appendix 8

The PAYE special arrangement for STBVs introduced in 2015 under PAYE Regulation 141 ceased on 5 April 2020 (guidance on this is at PAYE81949 {#} ). This new arrangement, known as Appendix 8, (also agreed under PAYE Regulation 141), permits employers of STBVs taxable in the UK, including those who are employed from overseas branches and visitors from non-DTA countries to pay and report tax in respect of PAYE income by 31 May (following the end of the relevant tax year) if the normal operation of PAYE is considered ‘impracticable’ and can be entered in to from 6 April 2020 (with the first payment and return being due by 31 May 2021).

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