UK organisations hosting short-term business visitors (STBVs)—such as employees from overseas group entities—must either operate PAYE tax on their earnings during their UK stay or obtain a Short-Term Business Visitor (STBV) agreement from HMRC. While many STBVs benefit from double tax treaties that reduce UK tax liability, employers still need an STBV agreement to avoid applying PAYE and requiring the employee to later reclaim the tax via a return. With an STBV agreement, employers simply submit an annual report. For occasional visitors, applying for a Nil Tax (NT) code is an option, though PAYE must be applied until it's granted.
Originally Published by Crowe UK, on 11 April 2025
Originally Published by Crowe UK, on 11 April 2025
