What is this resource?
To ease the administrative burden on employers with STBVs who do not qualify for treaty relief and PAYE filing exemptions, HMRC has introduced the Annual Payment Scheme. To qualify for the new scheme, which was made active from 2015/16, two key criteria need to be met by the employee:
- they are coming to the UK for the benefit of the UK employer for no more than 30 workdays; and
- they do not have a UK social security liability.
Upon scheme approval from HMRC, employers will be permitted to file a single annual payment of tax, removing the need to add STBV’s to their domestic payroll or their Modified PAYE scheme.