Short-term business visitors (STBVs)

Produced by Tolley in association with

Employment Tax

Guidance

What is a short-term business visitor?

An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK.

There is a common misconception that there is automatically neither a UK tax liability, nor are there any reporting requirements for the UK host employer in such circumstances. This is rarely the case. The PAYE obligations in respect of the STBV depend on whether an Appendix 4 or Appendix 8 arrangement is agreed with HMRC.

However, if an employer has only one or two employees potentially affected by the STBV rules, then it may be administratively easier to consider applying for an NT (no tax) PAYE code on an individual basis instead.

In his Spring Budget 2023 statement (paragraph 3.43) the Chancellor indicated that additional leeway would be introduced to HMRC’s STBV rules. Whilst full details have yet to be provided,

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Gill Salmons

Director at Global Eyes Tax Services Limited

I am a member of both the CIOT and ATT and have over 15 years' experience of working with expatriate populations, working inside and outside the Big 4 but mainly in the mid-tier. My clients have included household names as well as much smaller businesses, with expatriate populations as small as 1 or as large as 650+. Each size of business has its own challenges, which is what makes this work interesting; the cultural aspect to working with individuals from around the world cannot be overlooked! I have experience in general employment tax work, including elements of UK and international payroll as well as expatriate tax issues, and have also spent considerable amounts of time dealing with National Insurance matters for inbound and outbound assignees.

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