Coronavirus - short term business visitors


Julie Buchanan

Julie Buchanan

Employer Services Director & Global Mobility Specialist


HMRC have updated the application process in respect of annual reporting procedures for Short Term Business Visitors (STBV) to the UK.

Current STBV reporting

Current STBV reporting relaxes PAYE procedures in certain circumstances for short-term business visitors to the UK, where the normal operation of PAYE was considered to be impractical. In this way, the administrative burden was lessened on a UK business where the income earned by incoming visitors was unlikely to be taxable in the UK - because of the operation of a relevant double tax treaty, or where visits were very short and the resulting income was less than the individual’s personal allowance for the year.

New application requirements

The Budget changes which were announced last year also required formal application for the authority to operate a STBV Appendix 8 scheme, where business visitors are coming into the UK from countries with which the UK does not have a Double Tax Agreement. 

Amongst the changes being introduced with the STBV Appendix 8 arrangement include:

  • A formal application form to be completed and submitted by UK employers wanting to operate an Appendix 8 scheme from 6 April 2020
  • An increase in the UK workday limit before a tax charge bites from 30 to 60 days
  • The filing and payment deadlines for the resulting liabilities are pushed back from 19 April and 22 April respectively to 31 May following the tax year end

How has coronavirus affected the dates?

HMRC had imposed a 6 April 2020 deadline for these applications to be submitted, but plan to relax this deadline in recognition of the current disruption to working practices. They will announce the revised application deadline shortly and we will keep you informed.

For more information please get in touch with me or your usual Johnston Carmichael contact.