Chapter PAYE81530

Published date13 April 2016
Record NumberPAYE81530
CourtHM Revenue & Customs
Arrivals in the UK

PAYE81530 to PAYE81635 covers individuals who have come to the UK to work. They may have arrived by personal choice, as long-term immigrants or short-term visitors. Many have been seconded here by an overseas employer for a specific job or purpose.

You need to take care in handling these cases because these employees will usually

  • Be new to the UK PAYE system
  • Have no previous UK tax record
  • Have no form P45.

Both the individual and their employer may need extra help in dealing with PAYE procedures when employment starts. Giving these cases extra attention in the early stages may

  • Prevent PAYE failure and could save extra work in...

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