Part 11

Pay As You Earn
Chapter 3

PAYE: special types of payer or payee

Employees who were internationally mobile etc. before 2025-26
690C
1
This section applies in relation to an employee if the employee falls within subsection (2) or (3) in relation to a tax year that was before tax year 2025-26.
2
An employee falls within this subsection in relation to a tax year if the employee worked both inside and outside the UK in that tax year and—
a
the employee was non-UK resident for that tax year or it appears likely to the employer that the employee was non-UK resident, or
b
the tax year was a spilt year as respects the employee or it appears likely to the employer that the tax year was such a year.
3
An employee falls within this subsection in relation to a tax year if—
a
the employee worked outside the UK in the tax year,
b
the employee met the requirement of section 26A for that tax year or it appears likely to the employer that the employee met that requirement, and
c
the employee has made a claim under section 809B of ITA 2007 (claim for remittance basis) for that tax year or it appears likely to the employer that the employee has or will make such a claim.
4
If the employer makes a payment to the employee of, or on account of, general earnings for that tax year, the amount of the payment that is to be treated as PAYE income for the purposes of the PAYE regulations is the amount that, on the basis of the best estimate that can be reasonably made, is likely to be PAYE income.
5
For the purposes of subsection (4)—
a
where this section applies to an employee because it appears likely to the employer that a certain state of affairs exists, the employer may assume that state of affairs exists;
b
whether general earnings are “for” that tax year is determined in accordance with sections 29 and 30.
Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10
Ss. 690-690C substituted for s. 690 (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), s. 21(1)(2) (with s. 21(3))