Short-Term Business Visitors to the UK (STBVs) – Don’t Let Your Clients Be Caught Out By UK Tax and Reporting Obligations
Short-term business visitors to the UK can create unexpected PAYE and reporting obligations for your clients, even where employees are non-UK resident and visits are brief. HMRC applies these rules strictly, and liabilities can arise from day one where UK duties are performed. This article outlines the key risks, Appendix 4 agreement requirements, and how you can support your clients in managing compliance effectively. […]