• Type: Publication series
  • Date: 7/25/2014

United Kingdom – Short-Term Business Visitor Agreement to Be Updated 

HM Revenue and Customs has plans for an updated Appendix 4 (short-term business visitor) agreement to be published in the U.K. at the end of August 2014. The update will help clarify the position for employees who spend up to 60 days in the U.K., but where costs are recharged to the U.K. entity so that treaty relief would not normally apply. The Appendix 4 arrangements help reduce the burdens of payroll withholding and reporting in respect of short-term business travellers to the U.K. who benefit from relief under double taxation agreements.

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United Kingdom – Short-Term Business Visitor Agreement to Be Updated


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