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Short-term employments in the UK


Produced by Tolley in association with
Employment Tax
Guidance
tag-icon Brexit

Short-term employments in the UK


Produced by Tolley in association with
Employment Tax
Guidance
tag-icon Brexit
imgtext

Strictly, the earnings for any UK workday are taxable in the UK under the arising basis, even if the employee only works for a day or two in the UK. If an individual is non-resident, only the earnings relating to UK workdays are taxable in the UK (the non-UK earnings of a non-resident are not taxable, even if remitted to the UK).

However, if an office or employment is carried on substantially outside of the UK in a year, any duties performed in the UK by a resident outside the UK, which are merely incidental to the work done abroad, are treated as duties performed outside the UK. This means that earnings for UK workdays are not taxable in the UK. Examples of duties that may be treated as merely incidental are given at EIM40204.

Business visitor scheme ― EP Appendix 4

It may be possible to relax the strict duty for the employer to operate PAYE for individuals on short-term business visits to the UK and for the individual to complete a self

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Paul Tew
Paul Tew

Writer and advisor at Paywatch

Paul Tew is a freelance adviser, primarily in the areas of pay, personal taxation and remuneration planning. A frequent contributor to technical journals on pay and benefits issues, having written for the "In Business" section of the Times. Paul continues to supply articles for various recognised professional publications including Pay and Benefits magazine, Taxation magazine and Company's Secretary's Review. Paul also has had several loose leaf and bound books published on a variety of subject matter including PAYE, NIC, Sickness and Maternity Pay.Paul has written and presented training courses as well as headed up payroll and employment help desks and acted as an assessor for recognised Payroll/HR qualifications. Paul previously worked in the healthcare and oil sectors managing Pay and benefit services, so has many years of experience in dealing with PAYE and employment compliance issues across a broad range of industries and organisations.

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  • 12 Jun 2025 10:11

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