PAYE for non-resident employee’s working in UK

22 November 2016

An online form service has been released to apply for a direction from HMRC under Section 690 ITEPA 2003 to operate PAYE on a non-resident employee's earnings for work in the UK.

You can either use the online form service to sign into your Government Gateway account, or to set one up if necessary. If you use the online form, you will get a reference number that you can use to track the progress of your form.

Postal form

There is also a postal form which can be used. It must be printed and completed by hand. This is the form that Agents must use.