HomeInsightsNewsBusiness visitors – changes under RTI


News // 07/06/2014

Business visitors – changes under RTI

A business visitor is an individual who has come to the UK to work for a short duration. The tax position of these individuals has often been misunderstood.

“Employers without agreements will need to operate PAYE on the earnings of short-term business visitors irrespective of the number of UK workdays.”

Any individual undertaking just one day of work (excluding incidental duties) in the UK has a source of income and a UK tax obligation. It may be possible to claim relief from UK tax under a double tax treaty so that no tax is payable in the UK. Each treaty will have specific conditions that need to be considered.

There are three ways that relief can be claimed:

  • The individual applying for a No Tax code so no
    tax is deducted from payroll payments
  • A claim for relief on a self assessment tax return
  • The employer entering into a short term business visitor (STBV) agreement with HMRC.

Read the article in full here.

Print Friendly, PDF & Email


    The Menzies Business Recovery team is thrilled to be named as a finalist at the 2019 Credit Awards in the category of Corporate Restructuring & Insolvency Team of the Year. Commenting on the shortlisting, Bethan Evans, Insolvency Partner and Head of Menzies Creditor Services, said: “We are delighted to once again be nominated at these […]

    Print Friendly, PDF & Email
  • Tax rates card 2019/20

    Ahead of the anticipated Brexit on 29th March, the Chancellor Philip Hammond presented his Spring Statement on Wednesday 12th March 2019 in order to continue to balance the books, increase tax revenues to help ensure a level of economic buoyancy to take us through Brexit and ensure the UK remains competitive from both a personal […]

    Print Friendly, PDF & Email
  • management buy-out of leading skincare and beauty distributor

    Our corporate finance team has advised Ken and Maggie Lamacraft on the sale of international skincare and beauty product distributor Ken Lamacraft Marketing LTD (KLM) to the Management team of Fiona Peerless and Kevin Gambrill for an undisclosed sum. KLM is responsible for distributing the popular skincare brand Australian Bodycare in the UK and various […]

    Print Friendly, PDF & Email