International businesses with UK operations often have overseas employees who visit the UK for short business trips, and the UK business receiving such visitors may have income tax and National Insurance Contributions (NIC) obligations under PAYE in respect of such employees from the first day of their visit to the UK, no matter how short the trip is.
For tax purposes, a potential way of managing this potential PAYE requirement is to enter into a Short-Term Business Visitors Arrangement (‘STBVA’) with HMRC. The STBVA can remove the need for the UK business to deduct tax under PAYE where certain conditions are met. The STBVA does not cover NIC, however, and so NIC will always need to be considered separately.
If you have entered into a STBVA for the 2019/20 tax year ordinarily you would have been required to submit your report to HMRC by 31 May 2020. HMRC has, however, recently confirmed that the 2019/20 Appendix 4 STBV filing deadline has been extended to 31 July 2020 due to the coronavirus outbreak.
For any businesses or organisations with short-term business visitors to the UK, we recommend that you read our article, 'Are you compliant with your short term business visitors from overseas?', for more information.