Short Term Business Visitors

It has always been a challenge for employers with globally mobile staff to understand any UK tax reporting requirements that may arise, and in some cases relaxation of rules, but this has increased further since the increase in hybrid/remote working arrangements. We are seeing an increased number of enquiries in relation to individuals who have spent time in the UK and the tax position of this presence has not been considered at either individual or corporate level.

To alleviate a UK PAYE burden, UK companies can sign a STBV agreement with HMRC, so that PAYE need not be operated for visitors from countries with whom the UK has a double tax treaty. Although the deadline for reporting is 31 May, conversations with potentially affected companies will need to start now to determine their eligibility for the STBV scheme, analyse the employee population and advise on ongoing tracking as well as file the application.

Please click here to view our Short Term Business Visitors flyer, which contains further information on the risks and considerations.

If you wish to discuss this in further detail, please contact one of our Global Mobility Tax team members.