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The Government has announced its intention to make the terms of the UK’s short-term business visitor (STBV) annual payment scheme more generous, following the consultation on STBVs from overseas branches.

From 6 April 2020:

1) it will be possible to include employees with 60 or fewer UK workdays in a tax year under these arrangements, up from 30 UK workdays currently; and

2) the existing reporting and tax payment deadlines will be extended from 19 and 22 April to 31 May to align them to the well-established annual Appendix 4 “STBV reporting” that many UK employers undertake.

In line with these changes, the name of the scheme has been updated to Appendix 8.