• Type: Publication series
  • Date: 2/5/2013

United Kingdom – Changes Floated to Short-Term Business Visitors Agreement 

KPMG in the United Kingdom reports that Her Majesty’s Revenue & Customs (HMRC) is proposing to amend the U.K.’s Short-Term Business Visitors (Appendix 4) agreement. Many companies use Appendix 4 agreements to reduce the burdens of payroll withholding and reporting requirements in respect of short-term business travellers to the U.K. who benefit from relief under double taxation agreements. Among the changes that would take effect from April 6, 2013, Appendix 4 agreements will apply to dual residents where the employee is treaty resident in the overseas state (previously the employee had to be non U.K. resident).


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