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+44(0)20 7100 2126

Global Tax Network - Surrey
Andrews House, College Road, Guildford, Surrey GU1 4QB

Global Tax Network London
Salisbury House, 29 Finsbury Circus, London EC2M 5QQ

Global Tax Network - UAE
Global Tax Network Ltd (Branch) The Meydan Hotel Grandstand, 6th floor Meydan Road Nad Al Sheba Dubai

help@gtn.uk

Many employers are unaware of the legal requirement to track and report employees making business trips within the UK and overseas.
Short-Term Business Visitor Arrangements
Reporting categories;
30-60 Days

For those spending 30 to 60 days in the UK, reporting can also be avoided provided that there is no formal contract with the UK employer and the visit is not part of a longer and more substantial period in the UK.

HMRC has included some amendments to the STBV rules which should be considered.Firstly, by defining more closely the 60 day rule and how this applies to individuals where the days form part of a longer period.

HMRC has provided some further explanation of the definition of ‘substantial period’

To consider whether the 60-day period has been exceeded, the following factors may be relevant:

  • Is there an expectation that the employee will return to the UK when they depart initially?
  • How long is the gap between visits in comparison to the length of those visits?
  • How frequently does the employee return to the UK?
  • How integral to the business are the duties performed?
60-90 Days

Where a business visitor spends more than 60 days in the UK, an employer must prepare and submit an individual report to the tax authorities. The report must include details such as the name and address of the assignee, duties of employment, the country in which a tax return is filed declaring worldwide income, and confirmation that the UK Company has not borne the costs of the assignment.

HMRC is also introducing, on a trial basis, an advance approval for an individual to be considered as a STBV, where they spend more than 60 days in the UK and the costs are recharged back to or paid by the UK, providing that under the respective double tax treaty the individual will qualify as a treaty resident of the home country.This is a change to the current position where the treaty relief claim would have previously need to have been made on the individual’s self assessment return.

90-150 Days

Where a business visitor spends more than 90 days in the UK, further information is required, including a copy of an overseas tax residence certificate (from the home country tax authority) or evidence of continuing residence for U.S. citizens. The report must also contain details of the individual’s nationality, place of birth, country where they normally live, UK arrival date, and confirmation that they have not spent 183 or more days in the UK in any tax year, or more than 364 days in the UK in the past five tax years.

150-183 Days

HMRC also need advance approval of any individuals who intent to be in the UK between 151 and 183 days in order for them to qualify as a STBV for the year.The individuals should be reported to HMRC as soon as it is known that they will be in the UK for this length of time, so in year proactive tracking will be very important to ensure this category can continue to be eligible.The individual will also be required to produce at the year end a certificate of continuing residency from their home country (or in the case of US a copy of a utility bill for the relevant period).

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Compliance

Office Locations

Global Tax Network - Surrey
Andrews House, College Road, Guildford, Surrey GU1 4QB

Global Tax Network London
Salisbury House, 29 Finsbury Circus, London EC2M 5QQ

Global Tax Network - UAE
Global Tax Network Ltd (Branch), Business Center 1, M Floor, The Meydan Hotel, Nad Al Sheba, Dubai

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