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STOP PRESS: The remittance basis is to be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in Finance Bill 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

This note primarily covers the PAYE (tax and NIC) position of seconded employees working wholly or partly in the UK.

This note does not cover relief from income tax for:

1. •

   travel and subsistence payments commonly referred to as detached duty or temporary workplace relief associated with secondments of less than 24 months, or

2. •

   relocation expenses and ‘home leave’ travelling expenses of an employee’s family, which are subject to special rules to qualify for relief

For more on those rules, see the Home leave and employee travel guidance note.

For the purposes of this note, a seconded employee is one who is:

1. •

   working