HMRC has updated its guidance New employee coming to work from abroad for employers on
operating PAYE for employees who come to work in the UK, to reflect changes in
circumstances resulting from coronavirus restrictions.
Where an employer already has an agreement in place to operate
PAYE on an employee’s earnings for work done in the UK, the employer can ask to
amend that agreement if coronavirus restrictions have affected the employee’s
ability to leave or return to the UK.
Where the employee has been unable to leave the UK in the 2020/21
tax year, the employer will be able to operate PAYE on 100% of the employee’s
earnings. If the employee is unable to return to the UK indefinitely, the
guidance notes that UK tax could be reduced or may not be due, depending on the
circumstances.
HMRC has updated its guidance New employee coming to work from abroad for employers on
operating PAYE for employees who come to work in the UK, to reflect changes in
circumstances resulting from coronavirus restrictions.
Where an employer already has an agreement in place to operate
PAYE on an employee’s earnings for work done in the UK, the employer can ask to
amend that agreement if coronavirus restrictions have affected the employee’s
ability to leave or return to the UK.
Where the employee has been unable to leave the UK in the 2020/21
tax year, the employer will be able to operate PAYE on 100% of the employee’s
earnings. If the employee is unable to return to the UK indefinitely, the
guidance notes that UK tax could be reduced or may not be due, depending on the
circumstances.
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