Tax and administrative treatment of short term business visitors from overseas branches - HMRC consultation
CIOT are responding to the consultation document seeking views on how to improve the tax and administrative treatment of short term business visitors (STBVs) from overseas branches of UK companies.
The consultation sets out two options:
- Extending the PAYE special arrangement UK workday rule
- A new tax exemption for STBVs from overseas branches.
Please send any comments to technical [at] ciot.org.uk by 2 July 2018.