Short-term business visitors (STBVs)

Produced by Tolley in association with

Employment Tax

Guidance

What is a short-term business visitor?

An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK.

There is a common misconception that there is automatically neither a UK tax liability, nor are there any reporting requirements for the UK host employer in such circumstances. This is rarely the case. The PAYE obligations in respect of the STBV depend on whether an Appendix 4 or Appendix 8 arrangement is agreed with HMRC.

However, if an employer has only one or two employees potentially affected by the STBV rules, then it may be administratively easier to consider applying for an NT (no tax) PAYE code on an individual basis instead.

Although not necessarily connected directly to UK tax obligations, in his Spring Budget 2023 statement (paragraph 3.43) the Chancellor confirmed that additional leeway would be introduced to short business visit rules. The changes made so far are of an employment law

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Gill Salmons

Director at Global Eyes Tax Services Limited

I am a member of both the CIOT and ATT and have over 15 years' experience of working with expatriate populations, working inside and outside the Big 4 but mainly in the mid-tier. My clients have included household names as well as much smaller businesses, with expatriate populations as small as 1 or as large as 650+. Each size of business has its own challenges, which is what makes this work interesting; the cultural aspect to working with individuals from around the world cannot be overlooked! I have experience in general employment tax work, including elements of UK and international payroll as well as expatriate tax issues, and have also spent considerable amounts of time dealing with National Insurance matters for inbound and outbound assignees.

Popular Articles

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Owner-Managed Businesses

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more

Value Added Tax

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more

UU��ֱ��