UK firms with short-term business visitors working temporarily in the UK are required to operate PAYE tax on the visitors’ total pay while in the UK or obtain a short-term business visitor (STBV) agreement from HMRC.
The key to dealing with STBVs is to ensure that you are taking reasonable steps to monitor and track the movement of your people.
Failure to take action could mean your firm is exposed to penalties and interest for the non-operation of PAYE. Firms who have STBVs and have not yet put an agreement in place should do so as soon as possible to mitigate potential interest and penalties for failing to operate PAYE correctly.
Contact us if you would like to discuss STBV agreements in more detail. We can advise your firm on the following: