PAYE81565 - PAYE operation: international employments: applications under Section 690 ITEPA 2003 - at the end of the tax year - HMRC internal manual

PAYE81565 - PAYE operation: international employments: applications under Section 690 ITEPA 2003 - at the end of the tax year

皇冠体育app employer must complete the employee鈥檚 form P14, End of Year Summary or FPS, to show only

皇冠体育app pay on which the employer has operated PAYE (this will include the amount representing the UK duties agreed by HMRC under Section 690 ITEPA and any other taxable pay) and the tax deducted from that pay

皇冠体育app employee should, when completing their SA return enter

皇冠体育app earnings from their P60 / P45 in box 1 on the Employment page including any cash earnings from that employment that have not been included on the P60 / P45
皇冠体育app tax deducted from their P60 / P45 in box 2 on the Employment page
皇冠体育app remainder of their earnings in box 3 on the Employment page including paid earnings overseas from an earlier year which were not liable to UK income tax unless they were remitted to the UK during the Tax Return year
皇冠体育app amount of their total earnings which relates to work done abroad in box 12 under the section 鈥楽hare Scheme and Employment Lump Sum, Compensation and Deduction鈥� on the 鈥楢dditional Information Page鈥� (SA101)