Expat Forum Information - Section 690 applications and renewals

19 November 2015

Section 690 and informal treaty directions

Applications made on or after 1 December 2015 may be made for current and for up to 2 of the 2 subsequent years. As such renewal applications for 2017 to 2018 where appropriate, can be made at the same time as those for 2016 to 2017. A suggested format to include in the application letter has been produced to help employers include all relevant information in their applications (please see below).

Application for a Section 690 or informal treaty direction

Employers are encouraged to send applications in December wherever possible to ensure that they are processed before 6 April 2016.

Employers are reminded to send applications for non SPT customers to:

Pay As You Earn

HM Revenue and Customs


Applications for SPT customers should be sent to:

HMRC Charities Savings & International
Operations SO733
PO Box 203
L69 9AP

The PAYE Manual will be updated shortly.

The CIPP represent members and the payroll profession at the Joint Forum on Expatriate Tax and National Insurance Contributions and the most recent minutes of the meeting held on 25 August 2015 have been published at GOV.UK. The joint forum is a sub group of the Employment and Payroll Group.