Short Term Business Visitor agreements

02 September 2014

The wording of the agreement Employers who may wish to apply for a relaxation of the strict PAYE rules for Short Term Business Visitors (STBV) should note that the wording of the standard STBV agreement has just been updated.

The HMRC announcement says that:

The CWG2 Employer Further Guide to PAYE and NICs advises employers that it may be possible to relax strict PAYE requirements for employees on short-term business visits to the UK, and tells employers to contact their HMRC Office.

This arrangement provides that PAYE can be disregarded in certain circumstances.

If an employer has only one or two employees potentially affected they may like to consider applying for an NT code (see PAYE81625) on an individual basis instead.

HMRC say that existing users of the STBV procedure should use the new version but without signing new agreements.