Sarah Bradford takes a look at GfC 19 and the PAYE and NIC rules for short-term overseas workers
New guidelines for compliance, Help with short-term business visitors (GfC19), have recently been published by HMRC.
The guidelines explain the tax and National Insurance treatment of overseas workers who come to the UK for a short time. They are aimed at both UK employers who have overseas workers performing duties in the UK on a short-term basis and at overseas employees who perform duties in the UK on a short-term basis. The guidelines will also be helpful to their agents.