[PAYE81950] PAYE operation: international employments: PAYE special arrangement for short term business visitors (STBV) appendix 8
Pay As You Earn (PAYE) special arrangement for Short Term Business Visitors (STBV) Appendix 8
The PAYE special arrangement for STBV introduced in 2015 under regulation 141 ceased on 5 April 2020. For information concerning the previous arrangement see PAYE81949. This arrangement has been agreed under Regulation 141 of the Income Tax (PAYE) Regulations 2003. This regulation allows HMRC to arrange for the collection of tax in respect of PAYE income, if the normal operation of PAYE is considered ‘impracticable’.
The arrangement is a contractual agreement between the employer and HMRC, which can be entered in to from 6 April 2020.