Short term business visitors (STBVs) and HMRC’s Appendix 8

Eleanor Meredith looks at the changes being made to the PAYE Special Agreement for short term business visitors

Little has changed in the world of reporting for short term business visitors to the UK since my article for Employment Taxes Voice last year. However, for one particular group the reporting mechanism is about to change and the scope of it will also extend. This group and the changes about to affect them are the focus of this article.