• Type: Publication series
  • Date: 4/30/2013

United Kingdom – Changes to Short-term Business Visitors Agreement Published 

KPMG LLP in the United Kingdom reports that Her Majesty’s Customs & Revenue (HMRC) in the United Kingdom has published a new “Short Term Business Visitors (Appendix 4) agreement.” Many companies use a Short Term Business Visitors (Appendix 4) agreement 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. In this newsletter, we briefly describe important changes introduced by this new agreement.


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