Legislation
What's the change to the Short Term Business Visitor (STBV) rules?
Date
Effective 6 April 2020
Summary
From 6 April 2020, the current PAYE special arrangement for employers with short term business visitors (STBVs) from overseas branches or territories with which the UK does not have a Double Taxation Agreement will be known as ‘STBV Appendix 8’ and will be changing.
Key Changes
The key changes are:
• An increase in the UK workday limit from 30 to 60 days from 6 April 2020 onwards (the 2020 to 2021 tax year)
• The filing and payment deadlines will change to 31 May 2021 (for the 2020 to 2021 annual return) onwards.
More information can be found on page six of the Employer Bulletin for October 2019 (issue 80).
Payroll Legislation Guide
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