PAYE81519 - PAYE operation: international employments: making a PAYE notification for a globally mobile employee
Sections 690A & 690D ITEPA 2003
For the purposes of this guidance, a PAYE notification to treat a specified proportion of a globally mobile employee바카라 사이트檚 income as not being PAYE income is referred to as 바카라 사이트榓 GME PAYE notification바카라 사이트�.
GME PAYE notifications include notifications made for internationally mobile employees, qualifying new residents and tax treaty non-resident employees.
A GME PAYE notification for a tax year can only be made during that tax year.
A notification must be made by an appropriate聽person. An appropriate person for the purposes of sections 690A-690D is defined within section 690A(9) ITEPA 2003 and is the person designated by the employer to make the notification, or the employer if no designation is made.
Similarly, a notification in relation to a tax treaty non-resident employee can be made either by the employer, or a person designated by the employer to make the notification.
Notifications can be made either online or via paper form available on request. Once a notification is sent to HMRC and HMRC have acknowledged receipt, the employer can operate PAYE on the proportion specified. We recommend that notifications are made online so that this can remove any delays in waiting to receive HMRC바카라 사이트檚 acknowledgement.
If an employer makes a GME PAYE notification for a tax year and the employee바카라 사이트檚 circumstances change later in that year, the employer can make a new GME PAYE notification for the tax year reflecting those changes. Further guidance on this can be found at PAYE81520.