UPDATE – PAYE special arrangement for short term business visitors (STBV) appendix 8

The HMRC Internal PAYE manual has been updated 6th October 2020. In Budget 2018, the Chancellor announced that the Government was minded to widen eligibility for the STBV Pay As You Earn (PAYE) special arrangement, and extend its deadlines for reporting and paying tax with effect from 6 April 2020.

This new arrangement, known as Appendix 8, (also agreed under PAYE Regulation 141), permits employers of STBVs taxable in the UK, including those who are employed from overseas branches and visitors from non-DTA countries to pay and report tax in respect of PAYE income by 31 May (following the end of the relevant tax year) if the normal operation of PAYE is considered ‘impracticable’ and can be entered in to from 6 April 2020 (with the first payment and return being due by 31 May 2021).

PAYadvice.UK 6/10/2020

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