Short Term Business Visitors (STBVs) EP: Appendix 4 arrangements
作者：Stephen Relf
1. General conditions for application to be made
1.1. Employee is not UK resident
1.2. Employee is resident in a DTA country
1.2.1. Article 15 or equivalent applies
1.3. Employee coming to work in UK for UK company or branch
1.4. Employee expected to stay in UK for 183 days or less in 12-month period
2. Application of arrangements where all conditions met
2.1. 30 days or less in UK
2.1.1. No PAYE requirements
2.2. 31 to 183 days in the UK
2.2.1. PAYE requirements may be disregarded where additional conditions met
2.3. Applies only to that part of remuneration not borne by UK company or branch
3. Further guidance
3.1. Croner-i Quick Link
4. Deadline
4.1. General
4.1.1. 31 May following end of tax year
4.1.2. 151 to 183 UK days
4.1.2.1. ASAP once anticipated employee will be in UK for more than 150 days
5. General conditions met: 30 days or less in UK
6. Additional conditions: 31 to 60 days in UK
6.1. 1. No formal contract with UK Employer
6.2. 2. Days do not form part of more substantial period
7. Additional conditions: 61 to 90 days in UK
7.1. As for 31 to 60 days in UK, plus conditions 3 to 5
7.2. 3. Specified information is provided to HMRC
7.3. 4. A UK company does not bear the cost of the employee's remuneration or act as the employer during UK assignment
7.4. 5. UK visits in last 4 years are less than 364 days in total and less than 183 in any tax year
8. Additional conditions: 91 to 150 days in UK
8.1. As for 61 to 90 days in UK, plus condition 6
8.2. 6. Either A or B met:
8.2.1. A. For US citizens, evidence of continuing residence in US
8.2.2. B. For non-US citizens or Green Card holders, statement from overseas Revenue authority