Short Term Business Visitors - UK PAYE Income Tax & NIC Reporting Requirements

Introduction

When UK businesses host non-UK resident short term business visitors (STBV) from overseas they need to ensure that they are compliant with their PAYE obligations connected to this.

This new virtual classroom seminar will explore the UK PAYE and NIC obligations UK businesses need to comply with when hosting STBV, the PAYE relaxations available to them, and the tracking tools they can use to ensure compliance.

What You Will Learn

This live and interactive session will cover the following:

• Default PAYE and NIC reporting obligations for UK inbound STBV
• Appendix 4 agreements
• Who can be included in the agreement
• Exclusions - employees employed by non-UK branches and statutory directors
• The economic employer concept and DTA exemption/employment income article in the OECD model agreement
• 60 day rule
• Year-end reporting requirements
• NIC
• Default rules - UK social security regulations
• SSA countries/EU-UK agreement
• ROW - 1st 52 week rule
• COC’s - who is covered
• Appendix 8 agreements
• Who can be included in the agreement
• Year-end reporting requirements
• STBV tracking and technology tools

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.