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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