Small Business Tax & Finance

Short-term business visitors

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Short-term business visitors 🔒 Subscribers

Short-term business visitors

1 September 2026

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

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Small Business Tax & Finance is intended to be a source of news and ideas for accountants and other taxation practitioners and financial advisors. No publication can be comprehensive enough to foresee all the considerations which may be relevant in individual cases and circumstances. Moreover, whilst great care is taken to ensure the highest standards of accuracy, the authors, the editor and the publisher cannot and do not accept any liability for any loss or disadvantage suffered by any person acting or refraining from acting in reliance on anything published in Small Business Tax & Finance.

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