PAYE81695 - PAYE operation: international employments: employer required to deduct foreign tax from employees' pay

Departures from the UK

If a UK employer has UK employees working abroad, an overseas Revenue authority may ask the employer to deduct foreign tax from the employees' wages. »Ê¹ÚÌåÓýapp CWG2, Employer Further Guide to PAYE and NICs advises employers to

  • Explain to the overseas Revenue authorities that they have a continuing responsibility for making UK tax deductions from the employees' wages
  • Find out exactly why the overseas Revenue authority wants the deductions made
And
  • »Ê¹ÚÌåÓýappn seek advice from their HMRC office.

PAYE81715 onwards gives guidance on how to deal with approaches from employers.