PAYE for employees working abroad and coming to work in the UK from abroad

02 June 2015

Guidance has been published on GOV.UK to assist with the differences in PAYE calculations and deductions for employees who come to work in the UK and also for employees working abroad.

New employee coming to work from abroad

The bilateral Social Security agreement with Chile began on 1 June 2015.This guide has been updated to include Chile in the list of countries that have a Double Contribution Convention agreement with the UK. The guide covers PAYE for employees who come to work in the UK and the differences in calculating and making deductions.

Employees working abroad

This guide has been updated to include Chile in the list of non-EEA countries that have an agreement with the UK. The guide covers PAYE if your employees work abroad, including applying for exemption in the other country.