HMRC consultation: Tax and administration for overseas business visitors

Released 14 May 2018

HMRC are seeking views on how to improve the tax and administrative treatment of short term business visitors from overseas branches of UK companies.

At Spring Statement 2018 the Chancellor announced that the Government would consult on ways to improve the tax and administrative treatment of short term business visitors (STBVs) from overseas branches. HMRC are seeking views on whether changes to the existing rules are necessary and on proposals for two options: (1) extending the PAYE special arrangement UK workday rule; and (2) a new tax exemption for STBVs from overseas branches. The consultation closes at 11:45pm on 6 August 2018. Responses can be submitted by email to: incometax.structure@hmrc.gsi.gov.uk or in writing to:

STBV Consultation,
HM Revenue and Customs
Income Tax Policy Team,
Room 3E/14, 100 Parliament Street,
London SW1A 2BQ

For more information, see Open consultation Tax and administrative treatment of short term business visitors from overseas branches.

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