“Branching out” – Special arrangements for short term business visitors

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“Branching out” – Special arrangements for short term business visitors

“Branching out” – Special arrangements for short term business visitors

Wed 31 Oct 2018

From April 2020 the special PAYE arrangement for short-term business visitors (STBVs) will be available to a wider range of employees seconded from overseas and the deadline for reporting and paying tax will be extended.

At present UK-based employers hosting certain groups of STBVs who visit the UK for up to 30 days may report the payments made to these employees and the taxes on them at the end of the tax year, rather than on a monthly basis.

What’s changing in April 2020:

  • The maximum length of time relevant visitors to the UK can remain for will be doubled to 60 days
  • The deadline for reporting will be extended to 31 May (from 19 & 22 April)

Mazars’ response to the recent consultation on this subject included a call for more wide-ranging reform to STBV rules.  While we welcome the  measures announced on 29 October 2018 as providing a small administrative relaxation for affected employers, they do not go as far as we had hoped.

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