Global mobility

The Advisory and Policy team have collated our top online resources on global mobility payroll, to help to provide you with further payroll guidance and support.

We advise you bookmark / favourite this page, as we will keep it up-to-date as new global mobility payroll guidance, tools and updates are available. If we find them useful, we’re sure you’ll find them useful too!

• New employee coming to work from abroad - GOV.UK (www.gov.uk)

• Employees working abroad - GOV.UK (www.gov.uk)

• PAYE82000 - PAYE operation: international employments: EP appendix 4: criteria for short term business visitors - HMRC internal manual - GOV.UK (www.gov.uk)

• PAYE81950 - PAYE operation: international employments: PAYE special arrangement for short term business visitors (STBV) appendix 8 - HMRC internal manual - GOV.UK (www.gov.uk)

• PAYE82002 - PAYE operation: international employments: EP appendix 6: modified PAYE in tax equalisation cases - HMRC internal manual - GOV.UK (www.gov.uk)

• Paying social security contributions if you're coming to work in the UK from the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland - GOV.UK (www.gov.uk)

• Get your Income Tax right if you're leaving the UK (P85) - GOV.UK (www.gov.uk)

• Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822) - GOV.UK (www.gov.uk)

• Are you going abroad permanently? – Guidance – GOV.UK (tax.service.gov.uk)

• Reciprocal agreements - GOV.UK (www.gov.uk)

• Tax treaties - GOV.UK (www.gov.uk)

• NIM33120 - Special Cases: International going to or coming from abroad EEA Regulations 883/04 (After 1 May 2010): Obligations of the employer - HMRC internal manual - GOV.UK (www.gov.uk)

• UK/Switzerland: Convention on Social Security Coordination [CS Switzerland No.4/2021] - GOV.UK (www.gov.uk)

• RDR3 Statutory Residence Test - GOV.UK (www.gov.uk)

In addition to the above, you can also take the following global mobility training:

• Global mobility: key payroll issues training course