United Kingdom: Amendments to short term business visitor agreements

Global Watch ()

HM Revenue & Customs (HMRC) have announced amendments to the Short Term Business Visitor (STBV) regime in the context of the new Statutory Residence Test (SRT). STBV agreements (also called ‘Appendix 4’ agreements) are a useful way for employers to obtain a relaxation of PAYE reporting requirements for business visitors to the UK.