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Appendix 8 annual PAYE arrangement

There are two arrangements that can be agreed with HMRC for short term business visitors (STBV): Appendix 4 and Appendix 8. For details of Appendix 4 arrangements see E4.1330. Note that any STBV who meet the conditions for an Appendix 4 arrangement should be reported under that arrangement¹.

Prior to 6 April 2020 a arrangement similar to the Appendix 8 arrangement could be agreed with HMRC as a 'special arrangement' to account for STBV with less than 30 UK workdays in the UK². The Appendix 8 arrangement is broadly the same as its 'special' predecessor, except that it extends the eligibility requirements to STBVs with less than 60 UK workdays in a tax year³.

Appendix 8 applies to STBV who⁴:

1. Ìý

   •ÌýÌýÌýÌý have UK workdays in the tax year of 60 days or less

2. Ìý

   •ÌýÌýÌýÌý have a UK based employer

3. Ìý

   •ÌýÌýÌýÌý are not non-resident directors of the UK company

4. Ìý

   •