Policy Legislation Handbook

PAYE (Pay As You Earn)

Attachment of Earnings

Expat News

Short term business visitor reports – just one submission route is needed 15 May 2017

Sending Short Term Business Visitor reports to HMRC via duplicate methods such as by post and by using the shared work space, can result in the reports being processed twice.

The preferred method for sending Short Term Business Visitor (STBV) reports to HMRC is by using the postal system and addressing them to:

HMRC Charities Savings & International 3 BX9 1AJ

Equally the reports can be submitted using the shared workspace, but only one report should be used.

STBV reports which include visitors to the UK for less than 30 days and who are covered by the 60 day rule, will not receive an acknowledgement.

Guidance on the subject of PAYE operation: international employments: EP appendix 4: criteria for short term business visitors can be accessed via GOV.UK. Information on the subject can also be found within the CWG2 Further Guide to PAYE and NICs 2017-2018 , which is also available on GOV.UK.

CIPP comment Feedback on how you are finding the new format of CWG2 would be welcomed by the CIPP Policy team, please email us with your thoughts.

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