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What is this resource?

Business visitors to the UK can be exempt from UK income tax where the individual qualifies for tax exemption under a Double Taxation Agreement (DTA). However, it is no longer enough for employers to simply choose not to apply PAYE withholding for individuals who meet the DTA conditions for their business travel to the UK.

We have provided below some further guidance on short term business visitor compliance. Since April 2013, HMRC have tightened their practice. PAYE withholding is due from the first day spent working in the UK unless the employer has an STBV agreement in place. Without the agreement, there is exposure to PAYE failure penalties, interest and further scrutiny if PAYE is not withheld.

If your company is subject to SAO reporting, your SAO must also be comfortable that you are compliant for your business visitors.

The attached document provides a summary of short term business visitor compliance.

If you do not have a STBV agreement in place, it is not too late. You can still submit an application and annual report before the deadline of 31 May 2018 if you have the data needed for the 2017/18 tax year. To assist you with the reporting process, please refer to our related content on short term business visitor reporting.

Please also see our guide to short term business visitors to the UK providing more detailed information including the requirements.

Are you compliant?

This guide considers the following:

  • Background to STBV
  • Business visitors to the UK
  • Tracking employees
  • Issues to consider and actions required
  • How PwC can help
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Need further information on this topic?

For further assistance or to discuss the next steps for your organisation, please contact Sarah Mullen, Parul Thakore or your usual PwC advisor.