Short term business visitor reporting

The measure

The PAYE special arrangement covering short term business visitors was introduced in 2015/16 following a review by the Office of Tax Simplification. It allows a simplified form of payroll reporting to be operated in respect of short term business visitors from overseas who are unable to meet the criteria for exemption under a double tax treaty, provided that certain conditions are met.

Following a consultation over the summer on the tax and administrative treatment of short term business visitors, the government has decided to extend the current PAYE special arrangement in two ways. First, the number of UK workdays a short term business visitor may have that are subject to the special arrangement will be doubled from 30 to 60 days per tax year. Second, the deadline for submission of the reporting required by the employer will be extended from 19 April following the end of the tax year to 31 May.

Who will be affected?

The measure will affect employers who have business visitors to the UK, for whom no treaty exemption applies. The categories of business visitors where no treaty exemption applies will typically include business visitors from non-treaty countries and those employed via overseas branches of UK companies.

When will the measure come into effect?

The measure will take affect from 6 April 2020.