Part 11Pay As You Earn
Chapter 3PAYE: special types of payer or payee
F1690AEmployer notification for internationally mobile employees
(1)
This section applies in relation to an employee if the employee is or has been internationally mobile within the meaning of section 690(2) at any time in tax year 2025-26 or a subsequent tax year (“the mobile tax year”).
(2)
The appropriate person may give a notice to an officer of Revenue and Customs at any time during the mobile tax year—
(a)
that the employer is proposing to treat a proportion of any uncertain payment made by the employer to the employee as not being PAYE income of the employee for the purposes of PAYE regulations, and
(b)
specifying that proportion.
(3)
If a notice given under this section has effect, the proportion of any uncertain payment made by the employer to the employee in any tax year which is to be treated for the purposes of PAYE regulations as not being a payment of PAYE income is the proportion specified in the notice.
(4)
But if section 690D(4) (employer notification for qualifying new resident) also applies to a payment made by the employer, subsection (3) does not apply to the payment to the extent that it is a qualifying payment within the meaning of section 690D.
(5)
A notice given under this section—
(a)
does not have effect if a direction has previously been given to the appropriate person under section 690B (direction by HMRC in relation to internationally mobile employees) in relation to the employee and the mobile tax year;
(b)
otherwise, has effect when it is acknowledged by an officer of Revenue and Customs.
(6)
A notice given under this section ceases to have effect if—
(a)
a direction under section 690B is given to the appropriate person in relation to the employee and the mobile tax year,
(b)
a subsequent notice is given by the appropriate person under this section and is acknowledged by an officer of Revenue and Customs, or
(c)
where the notice was given on the basis that the employee was likely to be a non-UK resident for the mobile tax year, a subsequent notice—
(i)
is given by the appropriate person under section 690D (employer notification for qualifying new resident) on the basis that the employee is or is likely to be a qualifying new resident for the mobile tax year, and
(ii)
is acknowledged by an officer of Revenue and Customs.
(7)
A notice given under this section must be in such manner and form, and contain such information, as may be specified in a general direction made by the Commissioners for His Majesty’s Revenue and Customs.
(8)
Subsection (3) is without prejudice to—
(a)
any assessment in respect of the income of the employee in question, and
(b)
any right to repayment of income tax and any relevant debts overpaid and any obligation to pay income tax underpaid and any relevant debts that remain wholly or partly unpaid.
(9)
For the purposes of this section and sections 690B, 690D and 690E —
(a)
where an amount of employment income is treated as PAYE income paid by the employer for the purposes of PAYE regulations by virtue of section 693 (cash vouchers), section 694 (non-cash vouchers) or section 695 (credit-tokens), the employer is to be treated as making a payment of that amount of employment income, and
(b)
“the appropriate person” means—
(i)
the person designated by the employer for the purpose of this section and sections 690B, 690D and 690E and, if no person is so designated, the employer, and
(ii)
in a case where section 689 or 689A applies, the references to the employer in sub-paragraph (i) are to be read as references to the relevant person (within the meaning of section 689 or 689A).