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Overseas nationals employed in UK

Client is UK company, wholly owned subsidiary of US company.

2 employees coming to work for 3 year placement, as duties in UK assume they fall under UK PAYE normal rules?

Any pointers to reference material, website links etc gratefully received.


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04th Nov 2011 14:03


If they are coming for 3 years, they will be resident in the UK from arrival and even if they were not, they would be liable to UK tax for work done in the UK.

Look at the Employer Guide CWG 2 paras. 114 and 118 and PAYE81620.

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