PAYE81535 - PAYE operation: international employments: coding
Arrivals in the UK
The CWG2 Employer Further Guide to PAYE and NICs, instructs employers to operate the emergency code until advised otherwise by HMRC.
A different tax code may need to be operated and when dealing with new arrivals you should bear in mind the special instructions for the following
- Employee is a short term visitor treated as provisionally not resident - PAYE81585听
- Employee has returned to the UK after working abroad - PAYE81590听
- Existing employee returns from secondment abroad - PAYE81595听
- Employee working at the UK branch or representative office of an overseas employer - PAYE81605听
- Employee sent by an overseas employer to work for an independent UK concern - PAYE81620听
- Employee's earnings paid by overseas employer - Double Taxation relief - PAYE81625听
- Short term business visitors - Double Taxation Conventions - PAYE81630听