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24 April 2009
Part-day generally counts as a day of presence when computing 183-day period
Under a longstanding arrangement set out in appendix 4 of HMRC’s Employment Procedures Manual employers can agree with their HMRC office to relax the PAYE requirements for employees on short-term business visits to the UK.
In most circumstances if an employee performs duties in the UK for whatever period his employer must account for PAYE.
Where however an employee is:
- resident in a country with which the UK has a double taxation agreement under which the dependent personal services/income from employment article (Article 15 or the equivalent) is likely to be competent and
- is coming to work in the UK for a UK company or the UK branch of an overseas company and
- is expected to stay in the UK for 183 days or less in any 12-month period
so long as the UK...
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