On 16 September 2015, HMRC published guidance on the PAYE special arrangement for short- term business visitors, together with a word version of the contractual agreement to be entered into between HMRC and any employer wishing to adopt the special arrangement.

The special arrangement, available pursuant to regulations that allow departure from the strict application of PAYE where such application would be “impracticable”, applies to non-resident employees from non-treaty jurisdictions who work in the UK for no more than 30 days in the tax year. It does not apply to directors, nor does it apply for national insurance purposes.

The guidance (and arrangement) can be found here.