Short Term Business Visitors to the UK: Understanding the Tax, NIC & Reporting Obligations

Introduction

Many UK businesses rely on overseas employees to temporarily and occasionally boost their talent pool and delivery capability. This new virtual classroom seminar considers the UK income tax, national insurance and reporting consequences when overseas employees come to the UK to work for a short period of time.

It is aimed at anyone who is responsible for employment tax and/or social security compliance or who deals with, or has clients who deal with, cross border deployment of employees.

What You Will Learn

This live and interactive session will cover the following:

• What do we mean by the term ‘short term business visitor’ (STBV)?
• Liability to income tax under UK domestic legislation
• The impact of Double Tax Agreements
• Employer PAYE Obligations
• Practical approaches to using PAYE administrative easements including
• S690 - 690D notifications
• Appendix 4 agreements
• Appendix 8 agreements
• Liability to UK NIC
• Other employer obligations, e.g. minimum wage, auto-enrolment, UK employment rights, immigration
• Practical considerations and topical issues including impact of remote working, treatment of benefits, and collating the necessary data

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.