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. The PAYE obligations in respect of the STBV depend on whether an Appendix 4 or Appendix 8 arrangement is agreed with HMRC.
Details of the agreement, including application forms, can be found at:
- Ìý
•ÌýÌýÌýÌý HMRC's PAYE Manual at PAYE82000 for Appendix 4 agreements, and
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•ÌýÌýÌýÌý HMRC's PAYE Manual at PAYE81950 for Appendix 8 agreements
As outlined below, Appendix 4 can apply in situations where PAYE obligations do not arise, whereas Appendix 8 simplifies employer PAYE obligations in situations where deductions are in fact due.
If an employer has only one or two employees potentially affected by the STBV rules,
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Web page updated on 17 Mar 2025 16:05