HMRC have guidance on new employees coming to work from abroad. Written for employers, the guidance tells them “how to work out and make PAYE deductions for employees who come to work in the UK”.
The guidance was updated on 4 November 2022 as follows:
“The tax year and tax codes in the table under the ‘Seconded employees’ section have been updated and the ‘Changing an agreement due to coronavirus (COVID-19) measures’ section has been removed.”
The HMRC guidance is arranged under the following headings:
- Check an employee’s right to work in the UK
- Paying tax and National Insurance contributions
- Agreement to operate PAYE on an employee’s earnings for UK work
- Seconded employees
- National Insurance contributions
- Modified PAYE arrangements
- Payments
- Work done in and outside the UK
- Short term business visitors
https://www.gov.uk/guidance/new-employee-coming-to-work-from-abroad
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.
